As per the decision of the Goods and Services Tax (GST) Council in India, from which date was the nationwide e Way Bill system rolled out?

Introduction / Context:
The e Way Bill system is an important component of the Goods and Services Tax framework in India. It is an electronic document required for the movement of goods above a certain value threshold. Questions about its roll out date test your knowledge of recent tax reforms and their implementation timelines. Knowing these dates helps you follow policy discussions and understand the evolution of GST compliance mechanisms in India.

Given Data / Assumptions:

• The question refers to the rollout of the e Way Bill system decided by the GST Council.
• We are asked to identify the specific start date.
• The options provide four different dates in 2018.
• The context is the nationwide implementation for movement of goods.

Concept / Approach:
After some initial delays and pilot runs, the GST Council decided that the e Way Bill system for inter state movement of goods would be made compulsory from 1 April 2018. Intra state implementation followed later in a phased manner. Several exam oriented summaries of GST reforms highlight this date as a key milestone. Therefore, the correct approach is to recall or look for 1 April 2018 as the official nationwide start date for the e Way Bill system for inter state trade, which is what such questions generally focus on.

Step-by-Step Solution:
Step 1: Recall that there were trial runs and initial postponements, but the final decision fixed an April 2018 rollout.Step 2: Narrow down the options to those in April, focusing on 1 April 2018.Step 3: Recognise that 1 March 2018 and 1 January 2018 do not match the widely publicised final decision date.Step 4: Select 1 April 2018 as the correct rollout date.

Verification / Alternative check:
You can verify this by linking it to the financial year cycle in India, which begins on 1 April. Many important tax changes and compliance requirements are aligned with this date to ease implementation for businesses. The decision to start the e Way Bill system from 1 April 2018 fits logically with this pattern. Revision material on GST reforms and government press releases from that time also highlight this date, providing further confirmation.

Why Other Options Are Wrong:
Option A, 1 March 2018, is wrong because although the system was tested in pilot phases, the nationwide compulsory rollout date was later. Option C, 1 May 2018, is incorrect because the key national start date had already been fixed for April. Option D, 1 January 2018, is wrong because the system had not stabilised by that time and the GST Council had not yet finalised that earlier date. Only option B correctly reflects the decision to roll out the e Way Bill system from 1 April 2018.

Common Pitfalls:
Students sometimes memorise only the year and not the exact date, which can lead to confusion among similar looking options. Another pitfall is mixing up the date for inter state rollout with later dates for intra state implementation. A good exam strategy is to remember that many major GST changes, including the e Way Bill system for inter state movement of goods, were anchored to the first day of a financial year, making 1 April 2018 a logical and memorable date.

Final Answer:
The nationwide e Way Bill system was rolled out from 1 April 2018.