The GST Council, in its 26th meeting held on 10 March 2018, recommended the introduction of the e-way bill system for inter-State movement of goods across the country with effect from 1 April 2018, marking a key step towards uniform monitoring of goods movement under GST. For intra-State movement of goods, the e-way bill was proposed to be implemented in a phased manner by States, to be completed no later than 1 June 2018. To reduce compliance burden, the Council approved several simplifications and clarifications in the e-way bill rules. Generation of an e-way bill was made mandatory only for consignments exceeding a value of Rs. 50,000, and the value of exempted goods was excluded for this purpose. The Council also clarified that there would be no requirement to generate an e-way bill for individual consignments below this threshold, even if multiple consignments are carried in a single vehicle. Provisions were relaxed for transport through public conveyance, job work transactions, and movement of goods up to 50 km from the consignor to the transporter. Railways were exempted from generating e-way bills, subject to delivery being made only after production of the e-way bill by the recipient. Additional flexibilities were introduced for over-dimensional cargo, trans-shipment, extension of validity in exceptional circumstances, and authorisation of transporters or e-commerce operators to generate e-way bills on behalf of consignors. The Council also ensured safeguards against repeated inspections by providing that once a conveyance is verified, it would not be subjected to multiple checks across States unless specific intelligence is available. These recommendations were aimed at facilitating smooth movement of goods, minimising disruptions to trade, and ensuring effective implementation of the e-way bill system nationwide.