All B2B ( Business to Business ) transaction required to be reported in GSTN portal at each transaction level ( ie invoice level ) and it needs to be mutually accepted by both party involved in the transaction. Movement of Goods above certain value ( ie INR 50K ) will be monitored by E-Way bill.
It bring a greater transparency and minimize the tax evasion greater extent.
As most of the activity like registration , return filing , applying refund will be routed through online mode . This will help tax assessee to avoid dealing with tax department official for regular activity. All this over all help for greater transparacny and minimize corruption at some level.