The Goods and Services Tax Network (GSTN) has introduced significant enhancements in the e-way bill system since last Friday. This system is now enabled to not allow the consignor/supplier to generate duplicate e-way bills based on his one document.

The system checks for duplicates, based on the consignor’s GST identification number (GSTIN), document type and document number. If the consignor has generated one e-way bill on a particular invoice, then he will not be allowed to generate one more on the same invoice number. Even the transporter or consignee is not allowed to ...