Most fiscal statutes follow the usual rigmarole of incorporating elaborate provisions relating to civil and criminal liability through demand and recovery of interest, duty and penalty, prosecution, etc, after conducting scrutiny, audit, searches, investigations, etc. GST laws as enacted, however, have certain special regulatory provisions to provide further teeth to the enforcement framework. The provision of an e-way bill is unique in the Indian context and virtually ensures a physical control through an eye in the sky, on goods being transported through digital medium. It is more effective than the intrusive inspector raj under the physical control system.
It also blocks the possibilities of human compromises, as contraventions can be detected anywhere when flagged by the system. The GSTN is to be informed of movement of any good valued more than Rs 50,000 by any registered dealer or a transporter to generate an e-way bill number, which will be mentioned in the e-way bill and produced during checks. The transport to be used shall be radio frequency identification device (RFID)-enabled to facilitate tracking.
via Now enforcement will be done by GST, customs officers with access to details – The Financial Express
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