Instructions for Inspection of Vehicles to Prevent Misuse of the E-Way Bill System

E-way bill compliance: inspect vehicles carrying multiple low-value invoices to prevent system evasion and initiate investigations.

The circular mandates detailed physical verification and compilation of invoices where a vehicle transports more than three invoices each below the e-way bill threshold, and requires investigation of traders suspected of invoice-splitting, undervaluation, or misdescription of goods; monthly consolidated reports in a prescribed format must be submitted to the Additional Commissioner (Investigation) by the 5th of the following month.