Since expectations are very high from the present GST tax reform, it is expected that following facility should be provided to the suppliers and transporter for ensuring smooth and hindrance free movement of goods.
1. E-Way Bill should be mandatory for outbound movement of goods across the states especially in B2B (business to business) supplies
2. The data of Invoice uploaded at the time of movement of goods may be utilized for creating GSTR 1 of suppliers and GSTR 2A/2 of recipients. No further upload of Invoice data at the time of filing of GSTR- 1 would be required once it is uploaded at the time of movement of goods and generating e-Way Bill.
3. No need to carry physical copy of documents like Invoice, road permits /statutory forms/transit pass etc.
4. An one page print of OR Code or a message of OR Code on the mobile of Driver should to meet the requirement
5. All barriers from the state check posts should be removed.
6. A seamless and smooth movement of goods across India may be ensured
7. All checks of trucks/other commercial vehicles and the goods etc. should be system input based.
8. Unnecessary interception of vehicle and human intervention should be removed
9. There are 18 agencies who execute checking on the roads. The other agencies which are not the stakeholders of GST should also be integrated with the Risk Management Process System of GST for provide input to them so that they may align their system on risk based interception of vehicles.
10. Checking or interception must be based on special intelligence or the system fed inputs, which may be driven by the taxpayers’ compliance rating, non-compliance behaviour, Vahan, Sarthi data and other data analytics and business inteffigence.
11. Normal Intelligence based intervention may be made on the prior approval of senior authorities.