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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: Jan 9th, 2024

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8 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.

Latest Updates on e-way bills

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill. 
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road. 

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN. 

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
8GujaratNo e-way bill required for goods other than a specified class of goods for job-work amounting to any value  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 Pradesh50,000 only for specified 11 goodsNotification No. F-A 3-08-2018-1-V(43), dated 24th April 2018
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. 
24RajasthanThe limit was Increased from Rs.50,000 to Rs.1,00,000 for all taxable goods except those falling under Chapter 24 and Heading 2106 vide Notification No. F.17(131- Pt.-II) ACCT/GST/2017/6672, dated 30.03.2021Notification No. F.17(131)ACCT/GST/2018/3544, dated 16th May 2018 Intra-state movement of goods for the purpose of Job Work- No e-way bill vide Notification No. F17 (131) ACCT/ GST/2017/3743, dated 6th August 2018 
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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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 rules, transporters need e-way bills for goods over Rs.50,000. Interstate details vary per state. Latest updates offer relief for non-filing of returns and clarify suspended GSTIN rules. Threshold limits differ per state for intrastate movements. Some states also exempt certain classes of goods. E-way bill regulations have been subject to ongoing updates and notifications.

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