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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.
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.
17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.
22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.
16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.
This article gives a state-wise synopsis on intrastate e-way bill threshold limits:
|Sr. No.||State||E-way bill threshold limit||Relevant Notification|
|1||Andhra Pradesh||Rs.50,000 for all taxable goodsE-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||No 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 billIntra-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||50,000 only for specified 11 goods||Notification No. F-A 3-08-2018-1-V(43), dated 24th April 2018|
|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||The 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 videNotification No. F.17(131- Pt.-II) ACCT/GST/2017/6672, dated 30.03.2021||Notification 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|
|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/-|