In Bangladesh, in the majority of the cases payment is made upon delivery. 80 per cent of the payments are done through the cash-on-delivery method, whereas only 15-20 per cent are done through mobile payment gateways. Cash-on-delivery leads to the risk of tax evasion and also results in a lack of transparency in transactions. This is largely due to a lack of trust and the absence of a reliable and safe payment system. In addition, the number of credit and debit card users in the country is low, as a result, many customers are unable to make online payments. The e-wallet system is expected to overcome this problem to some extent. bKash has partnered with the e-commerce ventures in the country and also, if banks also follow suit, it will be beneficial.