Intelligent Transportation System (ITS) has a wide scope of study, which includes transport management and road management with the aid of technology. It is a unique business idea for potential capital investors. This paper proposes a new concept in road management through an advanced Electronic Toll Collection (ETC) system that will eliminate a lot of infrastructural investment in constructing toll plazas. Road tolls are collected for the maintenance and operation of roads after construction. Currently, in India, road tolls are collected using prepaid FASTag, which uses RFID tags integrated with banking systems. In the proposed concept, tolls will be collected with a GPS system. The main concept is to eliminate the physical infrastructure and the toll plazas at irregular intervals. The FASTags will be replaced with GPS systems linked with bank account. With the implementation of this system, the road user will have to pay for the complete stretch of toll road used. The use of the vehicle on the toll road will be monitored in real-time. This technology will need uninterrupted internet connectivity and GPS systems.