GST and e-way bills

 Though the GST was conceptualised as a comprehensive code to replace most indirect taxes, the law is being implemented in instalments. The need for an e-way bill to accompany every supply of goods is an example. As per the latest missive from the GST Council, e-way bills will be introduced in a phased manner by March 2018- till then the exist laws of the individual States would apply. This w…