Uttar Pradesh has made it mandatory for vehicles operating in the state to use the radio frequency identification device (RFID) tag along with e-way bill from November 1. Though the e-way rules require the use of RFID tag, no other state has made it mandatory since the rollout of the e-way bill in April. E-way rules mandate that a vehicle carrying goods worth over Rs 50,000 must furnish the details electronically on the common portal and generate e-way bill. The portal captures the details of supplier, recipient and the value of goods transacted, which provides the tax department with an anti-evasion tool, especially for monitoring business-to-consumer (B2C) traders. \u201cBefore transportation of such goods in the territory of Uttar Pradesh, vehicles shall obtain an RFID tag and get the said tag embedded on windscreen of the conveyance carrying such goods and get it mapped to the e-way bill system,\u201d a notification issued by the state tax department earlier this week said. In the absence of RFID tags on goods carriers, the tax officials have found it difficult to intercept cargo due to lack of intelligence. As FE reported earlier, the enforcement measure by tax officials has often been based on the trial-and-error approach as the check-posts at state borders were dismantled after e-way bill came into effect. \u201cUttar Pradesh seems to be ahead of all other states, in notifying RFID implementation. State commissioners need to ensure real-time flow of data, captured from RFID on moving vehicles to e-way bills portal without any technological glitch,\u201d Rajat Mohan, partner at AMRG & Associates, said. A tax official told FE that UP has generally been the best among states in implementing and enforcing e-way bill. With RFID readers installed at strategic locations, random manual checking would not be required, he added. Experts said more states needed to mandate the RFID tag to ensure that the gap technology, which is currently being filled with manual interference, would go and the flow of intelligence would become smooth.