e-Way Bill Limit
When transporting goods from one site to another, whether or not through the way of supply, carriers are mandated under the GST to carry an e-way bill if the shipment’s value exceeds the cap specified in the CGST Rules.
The CGST regulations, which mostly deal with interstate transportation, set a ceiling of Rs. 50,000. However, each state was free to choose its limits, and in the first half of 2018, they all began to put them into effect on various dates.
The intrastate e-Way Bill Limits are summarised below:
Sr. No | State | e-Way Bill threshold limit | Notifications |
---|---|---|---|
1 | Arunachal Pradesh | For all taxable products, Rs. 50,000 | Notification No. 14/2018-State Tax, dated 23rd March 2018, and CBIC Press Release, dated 23-04-2018 |
2 | Assam | Rs. 50,000 for all taxable items | 30/2019-GST Notification, dated December 16, 2019 e-Way bill for intrastate goods transit temporarily suspended pursuant to Notice No. 7, dated May 7, 2018, |
3 | Andhra Pradesh | For all taxable products, Rs. 50,000 Only when the value of the items being moved within a state exceeds Rs. 50,000 is an E-way bill necessary. | CCTs Reference in CCW/GST/74/2015, dated April 11, 2018 |
4 | Chhattisgarh | Rs. 50,000 for certain items | F-10-31/2018/CT/V (46), dated June 19, 2018, notification There is no need for an e-way bill for intrastate transportation of products, with the exception of the designated 15 items whose consignment value exceeds Rs. 50,000. |
5 | Bihar | More than Rs. 100,000 | No e-way bill is required for intrastate movement of goods when the consignment value does not exceed Rs. 1,00,000, according to Notification No. S.O. 14, dated January 14, 2019. |
6 | Goa | 50,000, but only for 22 specific items | For 22 of the listed commodities, an e-way bill is necessary. CCT/26-2/2018-19/36, dated May 28, 2018, notification |
7 | Delhi | Rs. 1,00,000 | Notice No. 3, dated June 15, 2018, When the consignment value of the items being moved within a state exceeds Rs. 1,00,000, an e-way bill is required. |
8 | West Bengal | Rs. 1,000,000 for all taxed items. | The 30th May 2018 Notification No. 11/2018-C.T./GST Notice No. 13, dated June 6, 2018: An e-Way Bill is only necessary for intrastate transfer of goods if the consignment value exceeds Rs. 1,00,000. |
9 | Uttarakhand | Rs. 50,000 for all taxable items | 239/CSTUK/GST-Vidhi/2018-19 Notification, dated April 17, 2018. |
10 | Tripura | Rs. 50,000 for all taxable items | Notice No. F.1-11(91)-TAX/GST/2018 (Part-I), dated April 17, 2018. |
11 | Uttar Pradesh | Rs. 50,000 for all taxable items | Notification No. 38 from April 11th, 2018 The date from which carriers must attach an R.F.I.D. tag to the windscreen of the vehicle carrying goods is specified in Notification No. E-way bill- R.F.I.D./sachaldal/2018-19/1025/commercial tax, issued September 7, 2018. |
12 | Telangana | Rs. 50,000 for all taxable items | 10th April 2018 press release |
13 | Tamil Nadu | Rs. 1,000,000 for all taxed items. | According to Notification No. 09, dated May 31, 2018, no e-way bill is required for a specific type of goods. |
14 | Sikkim | Rs. 50,000 for all taxable items | Press release from April 23, 2018 |
15 | Rajasthan | Except for items falling under Chapter 24 and Heading 2106, the maximum was increased from Rs. 50,000 to Rs. 1,000,000 by virtue of the order in which it was made. Notification F.17(131- Pt.-II) ACCT/GST/2017/6672, dated March 30, 2021 | A notification dated May 16th, 2018, with the number F.17(131)ACCT/GST/2018/3544. No e-way bill required for intrastate transportation of goods for employment purposes On August 6, 2018, Notification No. F17 (131) ACCT/ GST/2017/3743 was issued. |
16 | Punjab | Rs. 1,000,000 for all taxed items. | No. PA/ETC/2018/175 from September 13th, 2018 – In certain circumstances, no EWB is necessary for the transportation of commodities inside the state. |
17 | Puducherry | Rs. 50,000 for all taxable items | F. No. 3240/CTD/GST/2018/3 Notification, issued April 24, 2018. |
18 | Odisha | Rs. 50,000 for all taxable items | Press release from May 31, 2018 |
19 | Nagaland | Rs. 50,000 for all taxable items | Notification No. 6/2018 Dated: 19 April 2018 |
20 | Mizoram | Rs. 50,000 for all taxable items | A notification dated July 2, 2018, with the number J.21011/2(iii)/2018-TAX/Pt. |
21 | Meghalaya | Rs. 50,000 for all taxable items | ERTS (T) 84/2017/20 Notification, issued April 20, 2018. |
22 | Manipur | Rs. 50,000 for all taxable items | Press release from CBIC dated May 24, 2018 |
23 | Maharashtra | Rs. 1,000,000 for all taxable items | Notice No. 15E, issued June 29, 2018, No e-way charge is required for the transport of specific products for job operations. |
24 | Madhya Pradesh | Only 50,000 for the approved 11 items | Notification F-A 3-08-2018-1-V(43) from April 24, 2018 |
25 | Kerala | Rs. 50,000 for all taxable items | Press release from 10 April 2018 |
26 | Karnataka | Rs. 50,000 for all taxable items | Press release from March 29, 2018, and notification from March 23, 2018, both bearing the number FD 47 CSL 2017. |
27 | Jammu and Kashmir | For the transportation of goods inside the Union Territory of Jammu & Kashmir, no e-way bill is necessary. | Notice No. 64, issued November 30, 2019, |
28 | Himachal Pradesh | Rs. 50,000 for all taxable items | As of June 1, 2018, all items must have an e-way bill. dated May 31, 2018, Notification No. 12-4/78-EXN-TAX-17408. |
29 | Haryana | Rs. 50,000 for all taxable items | On April 19, 2018, Notification No. 49/ST-2 was issued. |
30 | Gujarat | For products other than a certain class of goods for job-work of any value, no e-way bill is necessary. | Number GSL/GST/RULE-138(14)/B.19, issued September 19, 2018. Within a city, there is no need for an e-way bill. Within a state, all commodities save those in the designated class require an e-way bill. |
31 | Jharkhand | Over Rs. 1,000,000 for items other than those listed | Notice No. S.O. 66 from September 26, 2018 |
Know more about e-Way Bill
- e-Way Bill FAQs
- e-Way Bill Login in Mobile
- e-Way Bill: Blocking and Unblocking
- Transporter ID in e-Way Bill
- e-Way Bill Login Portal
- Penalty for expired e-Way Bill
- Changes in e-Way Bill After E-Invoicing
- e-Way Bill under GST in Gujarat
- e-Way Bill under GST in Karnataka
- e-Way Bill In Kerala
- e-Way Bill In Andhra Pradesh (AP)
- e-Way Bill in Telangana
- e-Way Bill In Uttar Pradesh (UP)
- e-Way Bill Exemption
- e-Way Bill in Maharashtra
- e-Way Bill in Tamil Nadu
- e-way Bill in West Bengal
- e-way Bill Haryana
- e-way Bill Registration
- How to modify e-Way Bills
- How to generate e-Way Bill
- Bill to Ship to GST e-Way Bill
- Create & Manage Sub-user on the e-Way Bill Portal