Under GST, transporters are required to carry an e-way bill while transporting goods from one place to another whether or not by way of supply if the value exceeds the limit specified by the CGST Rules. As per the CGST rules, the limit is Rs.50,000, which mostly applies to interstate movement. It came into effect from 1st April 2018. However, the states were given an option to set the limits within each state, and each state began implementing it from different dates in the first half of 2018.
Here is a list of the e-way bill threshold limits for intrastate movement of goods in each state.
Sr. No. | State | E-way bill threshold limit | Relevant Notification |
1 | Andhra Pradesh | Rs.50,000 for all taxable goods E-way bill is required for intrastate movement of goods only if the value exceeds Rs.50,000/- | CCTs Ref. in CCW/GST/74/2015, dated 11th April 2018 |
2 | Arunachal Pradesh | Rs.50,000 for all taxable goods | CBIC Press Release dated 23-04-2018 and Notification No. 14/2018- State Tax dated 23rd March 2018 |
3 | Assam | Rs.50,000 for all taxable goods | Notification No. 30/2019-GST, dated 16th December 2019e-Way bill for intrastate movement of goods temporarily suspended vide Notification No. 07, dated 7th May 2018 |
4 | Bihar | Above Rs. 1,00,000 | Notification No. S.O. 14, dated 14th January 2019;No e-way bill needed for intrastate movement of goods- where the consignment value does not exceed Rs.1,00,000/- |
5 | Chhattisgarh | Rs. 50,000 for specified goods | Notification No. F-10-31/2018/CT/V (46), dated 19th June 2018No e-way bill required for intra-state movement of goods- except for notified 15 goods whose consignment value exceeds Rs.50,000/- |
6 | Delhi | Rs. 1,00,000 | Notification No. 03, dated 15th June 2018 Intrastate movement of goods attract e-way bill where the consignment value exceeds Rs.1,00,000/- |
7 | Goa | 50,000 – only for specified 22 goods | E-way bill is required for 22 listed goods vide Notification No. CCT/26-2/2018-19/36, dated 28th May 2018 |
8 | Gujarat | Rs.50,000 is the limit. Earlier, no e-way bill required for goods other than a specified class of goods for job-work amounting to any value | Earlier notification was No.GSL/GST/RULE-138(14)/B.19, dated 19th September 2018, Intra-city movement of goods- No e-way bill Intra-state movement of goods- E-way bill is required for all goods except the specified class of goods. |
9 | Haryana | Rs.50,000 for all taxable goods | Notification No. 49/ST-2, dated 19th April 2018 |
10 | Himachal Pradesh | Rs.50,000 for all taxable goods | E-way bill is required for all goods w.e.f. 01-06-2018 vide Notification No. 12-4/78-EXN-TAX-17408, dated 31st May 2018 |
11 | Jammu and Kashmir | No e-way bill is required for the transport of goods within the Union Territory of Jammu and Kashmir | Notification No. 64, dated 30th November 2019 |
12 | Jharkhand | Above Rs. 1,00,000 for goods other than specified goods | Notification No. S.O. 66, dated 26th September 2018 |
13 | Karnataka | Rs.50,000 for all taxable goods | Press Release, dated 29-03-2018 and notification no. No. FD 47 CSL 2017 dated 23rd March 2018 |
14 | Kerala | Rs.50,000 for all taxable goods | Press Release dated 10th April 2018 |
15 | Madhya Pradesh | Rs.1,00,000 for all goods except tobacco products, pan masala, medicine, surgical goods and active pharmaceutical ingredients. | Notification No. No. FA3-08/2018/1/V(18) dated 23rd March 2022 |
16 | Maharashtra | Rs. 1,00,000 for all taxable goods | Notification No. 15E, dated 29th June 2018 Transport of certain goods for job work – No e-way bill. |
17 | Manipur | Rs.50,000 for all taxable goods | CBIC Press Release dated 24th May 2018 |
18 | Meghalaya | Rs.50,000 for all taxable goods | Notification No. ERTS (T) 84/2017/20, dated 20th April 2018 |
19 | Mizoram | 50,000 for all taxable goods | Notification No.J.21011/2(iii)/2018-TAX/Pt, dated 2nd July 2018 |
20 | Nagaland | Rs.50,000 for all taxable goods | Notification No. 6/2018. Dated: 19th April 2018 |
21 | Odisha | Rs.50,000 for all taxable goods | Press Release dated 31st May 2018 |
22 | Puducherry | Rs.50,000 for all taxable goods | Notification No. F. No. 3240/CTD/GST/2018/3, dated 24th April 2018 |
23 | Punjab | Rs. 1,00,000 for all taxable goods. | No. PA/ETC/2018/175, dated 13th September 2018 – No EWB is required for the intra-state movement of goods in specified cases. |
24 | Rajasthan | Rs.2,00,000 for all goods except tobacco products, pan masala, articles of wood, iron and steel. | Vide GST Notification 02/2022-Rajasthan, dated 24th February 2022 |
25 | Sikkim | Rs.50,000 for all taxable goods | Press Release dated 23rd April 2018 |
26 | Tamil Nadu | Rs. 1,00,000 for all taxable goods. | No e-way bill – For a certain class of goods as per Notification No. 09, dated 31st May 2018 |
27 | Telangana | Rs.50,000 for all taxable goods | Press Release dated 10th April 2018 |
28 | Tripura | Rs.50,000 for all taxable goods | Notification No.F.1-11(91)-TAX/GST/2018 (Part- I), dated 17th April 2018 |
29 | Uttar Pradesh | Rs.50,000 for all taxable goods | Notification No. 38, dated 11th April 2018 Notification No.-E-way bill- R.F.I.D./sachaldal/2018-19/1025/commercial tax, dated 7th September 2018 – Provides the date from which the transporters are required to place R.F.I.D. tag on the windscreen of the vehicle carrying goods. |
30 | Uttarakhand | Rs.50,000 for all taxable goods | Notification No. 239/CSTUK/GST-Vidhi/2018-19, dated 17th April 2018 |
31 | West Bengal | Rs. 1,00,000 for all taxable goods. | Notification No. 11/2018-C.T./GST, dated 30th May 2018 Notification No. 13, dated 6th June 2018- For intra-state movement of goods, an e-Way Bill is required only if the consignment value exceeds Rs. 1,00,000/- |
Under GST, transporters must carry e-way bills for goods exceeding specified limits during transportation within and between states. Each state sets its limit; states mostly adopted the rules in early 2018. Limits among states vary, like Rs. 50,000 in Andhra Pradesh and 1,00,000 in Bihar.