The cross-border logistics compliance checklist

Cross-border and intra-country freight compliance is a long tail of small obligations that, missed individually, cost a few thousand. Missed in aggregate, they show up on the finance team's monthly leakage report. This checklist is the touchpoint inventory we use with every new customer in their first 30 days.

Touchpoint 1 — E-Way Bill

• Generate within 60 minutes of dispatch (don't batch overnight)
• Update Part-B with every vehicle change inside 90 seconds of the change
• Treat 24-hour cancellation as 23h 50m to allow for portal latency
• Store both spaced and un-spaced vehicle number formats

Touchpoint 2 — FASTag

• Validate tag is active and balance > expected toll spend before dispatch
• Reconcile NETC pass data nightly against trip log
• Flag mismatched plate-vs-tag pairings within 4 hours of detection

Touchpoint 3 — GST 2B reconciliation

• Match each freight invoice to GSTR-2B before claiming ITC
• Flag carrier GSTIN status monthly — cancellations affect ITC eligibility retrospectively
• Maintain a 90-day backlog window for late filings

Touchpoint 4 — RCM (Reverse Charge Mechanism)

• Apply RCM correctly when the GTA (Goods Transport Agency) is unregistered
• Maintain documentary evidence of RCM payment for audit
• Reconcile RCM liability monthly against your GTA spend

The 90-day rollout sequence

1. Days 1–30 — Audit current state. Quantify monthly leakage per touchpoint.
2. Days 31–60 — Wire automation for the top three touchpoints (usually E-Way, FASTag, 2B).
3. Days 61–90 — Add RCM, HSN consistency, and the audit pack. Run first month-end with new flow.