Interstate and Intrastate E-Way Bill Thresholds and Timeframes Across Indian States
This article explains the state-specific thresholds for e-way bills in India, covering both interstate and intrastate movements of goods under GST. It details how the central government sets a default limit of Rs. 50,000 for interstate transport, while individual states have the authority to define their own limits and rules for intrastate movement. The discussion includes a comprehensive table outlining the varying e-way bill value limits across different Indian states and Union Territories.
📖 3 min read read🏷️ E-Way Bill
Under the Goods and Services Tax (GST) regime, an e-way bill is mandatory for transporters moving goods, regardless of whether a supply is involved, if the consignment value surpasses the limits outlined in the CGST Rules. The central GST regulations typically set this e-way bill threshold at Rs. 50,000, primarily for interstate consignments. This provision was enacted on April 1, 2018. Nevertheless, individual states were granted the flexibility to establish their own intrastate thresholds, leading to varied implementation dates throughout the first half of 2018.
State-Specific E-Way Bill Thresholds
For intrastate movement of goods, the e-way bill threshold limits vary by state. The following table provides a comprehensive overview:
| 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 2019 (e-Way bill for intrastate movement of goods was temporarily suspended in between vide Notification No. 07, dated 7th May 2018) |
| 4 | Bihar | Above Rs. 1,00,000 for intrastate movement of goods (from 21st Jan 2019) Above Rs. 50,000 for interstate movement of goods | Notification No. S.O. 14, dated 14th January 2019 |
| 5 | Chhattisgarh | Rs. 50,000 for specified goods | Notification No. F-10-31/2018/CT/V (46), dated 19th June 2018 No e-way bill required for intra-state movement of goods- except for notified 15 goods whose consignment value exceeds Rs.50,000/- |
| 6 | Delhi | Above Rs. 1,00,000 for intrastate movement of goods Above Rs. 50,000 for interstate movement of goods | Notification No. 03, dated 15th June 2018 |
| 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 for interstate movement of goods No need for e-way bill for certain specified goods such as Hank, Yarn, Fabric and Garments in case of intrastate movement (with effect from 1st October 2018). e-Way bill for intrastate movement of goods is required for rest of goods No need of e-way bill for inter-city movement of goods (with effect from 1st October 2018) | Notification No.GSL/GST/RULE-138(14)/B.19, dated 19th September 2018 |
| 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 intrastate transport of goods within the Union Territory of Jammu and Kashmir However, Rs. 50,000 is the interstate limit | 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 in case of interstate movement No e-way bill for intrastate movement of goods and specified movements mentioned in notifications 3/2018 and 9/2018 e-Way bill issue is made mandatory for intrastate transportation of gold in Kerala with effect from 20th January 2025 | Press Release dated 10th April 2018, State tax notification 3/2018, 9/2018 and recent GSTN's advisory dated 24th January 2025 |
| 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 in case of intrastate movement (specified goods by the given notification completely exempt from e-way bill within the state) Rs. 50,000 for interstate movement of goods | Notification No. 15E, dated 29th June 2018 |
| 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 in case of intrastate movement Rs. 50,000 for interstate movement | No. PA/ETC/2018/175, dated 13th September 2018 |
| 24 | Rajasthan | Rs.2,00,000 within city for all goods except tobacco products, pan masala, articles of wood, iron and steel. Rs. 1,00,000 for intrastate movement | 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 in case of intrastate movement. Rs. 50,000 for interstate movement | 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. 50,000 for all taxable goods in case of intrastate movement (with effect from 1st December 2023; earlier was Rs.1,00,000) Rs. 50,000 for interstae movement | Notification No. 11/2018-C.T./GST, dated 30th May 2018 Notification No. 13, dated 6th June 2018 Notification No. 2/2023 dated 10th November 2023 |
Further Reading
Frequently Asked Questions
What is the purpose of an e-way bill in India?
An e-way bill is an electronic document required under the GST regime for the movement of goods exceeding a specified value. Its primary purpose is to track the movement of goods and ensure that taxes are paid correctly, thereby curbing tax evasion.
Who is required to generate an e-way bill under GST?
An e-way bill must be generated by the registered person who is causing the movement of goods (consignor or consignee). If neither the consignor nor consignee generates it, the transporter is responsible.
What is the validity period of an e-way bill?
The validity of an e-way bill depends on the distance the goods are to be transported. For every 200 km or part thereof, the e-way bill is valid for one day, with additional days for every subsequent 200 km.
Can an e-way bill be cancelled or modified?
An e-way bill can be cancelled within 24 hours of its generation if the goods are not transported or if the details are incorrect. However, once validated by a tax officer during transit, it cannot be cancelled. Modifications are generally limited to Part-B details.
What are the consequences of not carrying a valid e-way bill?
Transporting goods without a valid e-way bill can lead to penalties, including fines or the detention and seizure of the goods and conveyance by tax authorities. The penalty can be up to 200% of the tax payable or a fixed amount, depending on the nature of the contravention.