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Index

E-Way Bill Limit: State-wise threshold limits for e-way bills

By Annapoorna

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Updated on: Jun 18th, 2024

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3 min read

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. 

E-way Bill Limit

Here is a list of the e-way bill threshold limits for intrastate movement of goods in each state.

Sr. No.StateE-way bill threshold limitRelevant Notification
1Andhra PradeshRs.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
2Arunachal PradeshRs.50,000 for all taxable goodsCBIC Press Release dated 23-04-2018 and Notification No. 14/2018- State Tax dated 23rd March 2018
3AssamRs.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
4BiharAbove Rs. 1,00,000Notification 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/-
5ChhattisgarhRs. 50,000 for specified goodsNotification 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/-
6DelhiRs. 1,00,000Notification No. 03, dated 15th June 2018 Intrastate movement of goods attract e-way bill where the consignment value exceeds Rs.1,00,000/-
7Goa50,000 – only for specified 22 goodsE-way bill is required for 22 listed goods vide Notification No. CCT/26-2/2018-19/36, dated 28th May 2018
8GujaratRs.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.
9HaryanaRs.50,000 for all taxable goodsNotification No. 49/ST-2, dated 19th April 2018
10Himachal PradeshRs.50,000 for all taxable goodsE-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
11Jammu and KashmirNo e-way bill is required for the transport of goods within the Union Territory of Jammu and KashmirNotification No. 64, dated 30th November 2019
12JharkhandAbove Rs. 1,00,000 for goods other than specified goodsNotification No. S.O. 66, dated 26th September 2018
13KarnatakaRs.50,000 for all taxable goodsPress Release, dated 29-03-2018 and notification no. No. FD 47 CSL 2017 dated 23rd March 2018
14KeralaRs.50,000 for all taxable goodsPress Release dated 10th April 2018 
15Madhya PradeshRs.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
16MaharashtraRs. 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.
17ManipurRs.50,000 for all taxable goodsCBIC Press Release dated 24th May 2018
18MeghalayaRs.50,000 for all taxable goodsNotification No. ERTS (T) 84/2017/20, dated 20th April 2018
19Mizoram50,000 for all taxable goodsNotification No.J.21011/2(iii)/2018-TAX/Pt, dated 2nd July 2018
20NagalandRs.50,000 for all taxable goodsNotification No. 6/2018. Dated: 19th April 2018
21OdishaRs.50,000 for all taxable goodsPress Release dated 31st May 2018 
22PuducherryRs.50,000 for all taxable goodsNotification No. F. No. 3240/CTD/GST/2018/3, dated 24th April 2018
23PunjabRs. 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. 
24RajasthanRs.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
25SikkimRs.50,000 for all taxable goodsPress Release dated 23rd April 2018
26Tamil NaduRs. 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
27TelanganaRs.50,000 for all taxable goodsPress Release dated 10th April 2018
28TripuraRs.50,000 for all taxable goodsNotification No.F.1-11(91)-TAX/GST/2018 (Part- I), dated 17th April 2018
29Uttar PradeshRs.50,000 for all taxable goodsNotification 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.
30UttarakhandRs.50,000 for all taxable goodsNotification No. 239/CSTUK/GST-Vidhi/2018-19, dated 17th April 2018
31West BengalRs. 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/- 
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Frequently Asked Questions

What is the KM limit for an e-way bill?

The minimum distance to generate an e-way bill is 50 km, whereas the maximum e-way KM limit is 4,000 km.

Is an e-way bill required within 50 kms?

Filling up of Part-B of the e-way bill is compulsory for movement of the goods. However, it is not compulsory where the movement is within the same state between consignor place to transporter place and the distance is less than 50 Kms.

What is the limit of e-way bill in Maharashtra?

The limit of e-way bill in Maharashtra for inter and intrastate movement is Rs.1,00,000.

What is the limit of e-way bill in Rajasthan?

The limit of e-way bill in Rajasthan is Rs.2,00,000 in value.
 

What is the limit of e-way bill in Delhi?

The limit of e-way bill in Delhi is Rs.1,00,000 in value.

What is the limit of e-way bill in West Bengal?

The limit of e-way bill in West Bengal is Rs.1,00,000 in value.

What is the limit of e-way bill in Madhya Pradesh?

The limit of e-way bill in Madhya Pradesh is Rs.1,00,000 in value.

What is the limit of e-way bill in Uttar Pradesh?

The limit of e-way bill in Uttar Pradesh is Rs.50,000 in value.

What is the limit of e-way bill in Bihar?

The limit of e-way bill in Bihar is Rs.1,00,000 in value.

What is the limit of e-way bill in Tamil Nadu?

The limit of e-way bill in Tamil Nadu is Rs.1,00,000 in value.

What is the limit of e-way bill in Gujarat?

The limit of e-way bill in Gujarat is Rs.50,000 in value.

What is the limit of e-way bill in Haryana?

The limit of e-way bill in Haryana is Rs.50,000 in value.

What is the limit of e-way bill in Uttarakhand?

The limit of e-way bill in Uttarakhand is Rs.50,000 in value.

What is the limit of e-way bill in Punjab?

The limit of e-way bill in Punjab is Rs.1,00,000 in value.

What is the limit of e-way bill in Kerala?

The limit of e-way bill in Kerala is Rs.50,000 in value.

What is the limit of e-way bill in Karnataka?

The limit of e-way bill in Karnataka is Rs.50,000 in value.

What is the limit of e-way bill in Jharkhand?

The limit of e-way bill in Jharkhand is Rs.1,00,000 in value.

About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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Quick Summary

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.

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