E-Way Bill Limit: A Guide on State-Wise Threshold Limits
Transporters must have an e-way bill with them when moving products from one location to another, whether or not they are being supplied, if the value exceeds the cap set forth in the CGST Rules. The CGST regulations stipulate a ceiling of Rs. 50,000, mostly for interstate transportation. It becomes operative on April 1st, 2018. Nonetheless, the states were given the choice to determine the restrictions inside their borders, and in the first half of 2018, each state started putting it into effect on a different date. If the total value of the products being transported exceeds the designated CGST limit, the most recent regulations require all carriers to carry e-way invoices. The maximum e-way bill limit under the new regulations is Rs 50,000, and it applies to the majority of interstate movements. Aside from that, each state in India is free to choose its own e-way bill threshold. In this article, we will discuss the state-wise threshold limits for e-way bills.
Table of content
List of E-Way Bill State-Specific Threshold Limits
Here is a list of the e-way bill threshold limits for the intrastate movement of goods in each state.
State | E-way bill threshold limit | Notification |
Andhra Pradesh | Rs.50,000 (all taxable goods) E-way bill required for intrastate movement only if the value of goods exceeds Rs.50,000/- | CCTs Reference in CCW/GST/74/2015, dated 11th April 2018 |
Arunachal Pradesh | Rs.50,000 (all taxable goods) | Notification No. 14/2018- State Tax dated 23rd March 2018 CBIC Press Release dated 23-04-2018 |
Assam | Rs.50,000 (all taxable goods) | Notification No. 30/2019-GST, dated 16th December 2019 Notification No. 07, dated 7th May 2018 stating that e-Way bill for intrastate movement of goods is temporarily suspended |
Bihar | Above Rs. 1,00,000 | Notification No. S.O. 14, dated 14th January 2019 No e-way bill required for intrastate movement of goods- where the consignment value is less than Rs.1,00,000 |
Chhattisgarh | Rs. 50,000 (Specified goods) | Notification No. F-10-31/2018/CT/V (46), dated 19th June 2018 No e-way bill needed for intra-state movement of goods, except for notified 15 goods with consignment value exceeding Rs.50,000 |
Delhi | Rs. 1,00,000 | Notification No. 03, dated 15th June 2018 Intrastate movement of goods attract e-way bill when the consignment value exceeds Rs.1,00,000 |
Goa | 50,000 (specified 22 goods) | E-way bill required for 22 listed goods as per Notification No. CCT/26-2/2018-19/36, dated 28th May 2018 |
Gujarat | Rs.50,000 Earlier, no e-way bill was required for goods except for 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 No e-way bill for Intra-city movement of goods E-way bill required for intra-state movement of all goods except the specified class of goods. |
Haryana | Rs.50,000 (taxable goods) | Notification No. 49/ST-2, dated 19th April 2018 |
Himachal Pradesh | Rs.50,000 (taxable goods) | E-way bill required for all goods w.e.f. 01-06-2018 as per Notification No. 12-4/78-EXN-TAX-17408, dated 31st May 2018 |
Jammu and Kashmir | No e-way bill required for the transport of goods within Jammu and Kashmir | Notification No. 64, dated 30th November 2019 |
Jharkhand | Above Rs. 1,00,000 (goods other than specified goods) | Notification No. S.O. 66, dated 26th September 2018 |
Karnataka | Rs.50,000 (taxable goods) | Press Release dated 29-03-2018 Notification no. No. FD 47 CSL 2017 dated 23rd March 2018 |
Kerala | Rs.50,000 (taxable goods) | Press Release dated 10th April 2018 |
Madhya Pradesh | Rs.1,00,000 (all goods except medicine, surgical goods, active pharmaceutical ingredients, tobacco products, pan masala) | Notification No. No. FA3-08/2018/1/V(18) dated 23rd March 2022 |
Maharashtra | Rs. 1,00,000 (all taxable goods) | Notification No. 15E, dated 29th June 2018 No e-way bill for transport of certain goods for job work |
Manipur | Rs.50,000 (all taxable goods) | CBIC Press Release dated 24th May 2018 |
Meghalaya | Rs.50,000 (all taxable goods) | Notification No. ERTS (T) 84/2017/20, dated 20th April 2018 |
Mizoram | Rs.50,000 (all taxable goods) | Notification No.J.21011/2(iii)/2018-TAX/Pt, dated 2nd July 2018 |
Nagaland | Rs.50,000 (all taxable goods) | Notification No. 6/2018. Dated: 19th April 2018 |
Odisha | Rs.50,000 (all taxable goods) | Press Release dated 31st May 2018 |
Puducherry | Rs.50,000 (all taxable goods) | Notification No. F. No. 3240/CTD/GST/2018/3, dated 24th April 2018 |
Punjab | Rs. 1,00,000 (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 |
Rajasthan | Rs.2,00,000 (all goods except articles of wood, iron and steel, tobacco products, pan masala) | Vide GST Notification 02/2022-Rajasthan, dated 24th February 2022 |
Sikkim | Rs.50,000 (all taxable goods) | Press Release dated 23rd April 2018 |
Tamil Nadu | Rs. 1,00,000 (all taxable goods) | No e-way bill for a certain class of goods as per Notification No. 09, dated 31st May 2018 |
Telangana | Rs.50,000 (all taxable goods) | Press Release dated 10th April 2018 |
Tripura | Rs.50,000 (all taxable goods) | Notification No.F.1-11(91)-TAX/GST/2018 (Part- I), dated 17th April 2018 |
Uttar Pradesh | Rs.50,000 (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 gives the date from which the transporters have to place R.F.I.D. tag on the windscreen of the vehicle carrying goods. |
Uttarakhand | Rs.50,000 (all taxable goods) | Notification No. 239/CSTUK/GST-Vidhi/2018-19, dated 17th April 2018 |
West Bengal | Rs. 1,00,000 (all taxable goods) | Notification No. 11/2018-C.T./GST, dated 30th May 2018 Notification No. 13, dated 6th June 2018- An e-Way Bill is required for intra-state movement of goods, only if the consignment value exceeds Rs. 1,00,000 |
Implications of State-Specific E-Way Bill Limits
State-specific e-way bill thresholds have been found to be significantly impacted by variations in the quantities of e-way bills for various states. These ramifications have greatly increased the effectiveness of different goods movements. Since all states and union territories should fundamentally adhere to the standards, the e-way bill has had a good impact on all of the nation's tax laws. A few states, nevertheless, are free to grant exceptions and indulgence throughout the entire procedure.
Why Should You Be Aware of State-Specific E-Way Bill Thresholds
Limited Documentation: Paper documents are being used less now that state-level e-way bills have been implemented. Therefore, companies as well as government representatives could choose an environmentally friendly solution. Moreover, companies might not have to deal with the trouble of transporting or protecting numerous paper papers.
Shorter Queues at Checkpoints: The e-way bill's increased efficiency has resulted in shorter wait times at several checkpoints. This further results in lower transportation costs and increased system efficiency.
Reduced Interactions: To create transport documentation, business representatives and transporters are no longer needed to go to the offices or checkpoints of various tax authorities. Instead, companies can complete the full procedure online by concentrating exclusively on how the state-specific e-way bill affects transactions.
Simple and Quick Procedures: The creation of e-way bills for particular states is quick and simple thanks to an intuitive interface. Additionally, organisations can now readily understand state-based thresholds thanks to an easy-to-use interface. Therefore, understanding state-specific e-way bill thresholds is crucial for enhancing business entities' tax compliance throughout the whole GST regime.
Conclusion
Every kind of business that wants to be compliant can benefit greatly from a thorough guide on state-by-state e-way bills and their threshold limit. Businesses should keep in mind that thresholds are subject to frequent revision. Therefore, in order to avoid causing delays in the transportation process, one should keep up to date on the most recent and essential rules in their jurisdiction.
FAQ
Q1. What is the KM limit for an e-way bill?
An e-way bill can only be generated for a minimum of 50 km and a maximum of 4,000 km.
Q2. Is an e-way bill required within 50 km?
For the products to be moved, Part B of the e-way bill must be completed. It is not required, though, if the distance is less than 50 km and the movement occurs inside the same state between the consignor and the transporter.
Q3. What is the limit of the e-way bill in Maharashtra?
In Maharashtra, the maximum e-way bill amount for both interstate and intrastate travel is Rs. 1,00,000.
Q4. What is the limit of the e-way bill in Rajasthan?
In Rajasthan, the maximum value of an e-way bill is Rs. 2,00,000.
Q5. What is the limit of the e-way bill in Delhi?
In Delhi, the maximum value of an e-way bill is Rs. 1,00,000.
Q6. What is the limit of the e-way bill in West Bengal?
In West Bengal, the maximum value of an e-way bill is Rs. 1,00,000.
Q7. What is the limit of the e-way bill in Madhya Pradesh?
In Madhya Pradesh, an e-way bill cannot be worth more than Rs. 1,00,000.
Q8. What is the limit of the e-way bill in Uttar Pradesh?
In Uttar Pradesh, an e-way bill cannot be worth more than Rs. 50,000.
Q9. What is the limit of the e-way bill in Bihar?
In Bihar, the maximum value of an e-way bill is Rs. 1,00,000.
Q10. What is the limit of the e-way bill in Tamil Nadu?
In Tamil Nadu, the maximum value of an e-way bill is Rs. 1,00,000.
Q11. What is the limit of the e-way bill in Gujarat?
In Gujarat, an e-way bill cannot be worth more than Rs. 50,000.
Q12. What is the limit of the e-way bill in Haryana?
In Haryana, an e-way bill cannot be worth more than Rs. 50,000.
Q13. What is the limit of the e-way bill in Uttarakhand?
In Uttarakhand, an e-way bill cannot be worth more than Rs. 50,000.
Q14. What is the limit of the e-way bill in Punjab?
In Punjab, an e-way bill cannot be worth more than Rs. 100,000.
Q15. What is the limit of the e-way bill in Kerala?
In Kerala, an e-way bill cannot be worth more than Rs. 50,000.
Q16. What is the limit of the e-way bill in Karnataka?
In Karnataka, an e-way bill cannot be worth more than Rs. 50,000.
Q17. What is the limit of the e-way bill in Jharkhand?
In Jharkhand, an e-way bill cannot be worth more than Rs. 1,00,000.
Q18. What effects has the recent modification to the e-way bill limit had on businesses?
Recently, the e-way bill limit was updated, which has simplified compliance for enterprises. Delays are decreased and efficiency is increased thanks to the update, which also simplified the bill-generating process and changed thresholds.
Q19. What are the differences between the intrastate and interstate e-way bill limits?
Generally speaking, the intrastate and interstate supply limits for e-way bills are equal. If the value exceeds ₹50,000, you must have an e-way bill. Various thresholds for intrastate travel may exist in various states, nevertheless.
Q20. How much is the maximum amount of an e-way bill for shipping perishable goods?
Although the standard e-way bill maximum is ₹50,000, there could be additional limitations for perishable products. For information on any exclusions or various thresholds that apply to perishable commodities, check the notifications and particular state regulations.
Q21. What effect does the state's E Way bill limit have on small businesses?
When it comes to adhering to e-way bill regulations, small businesses are impacted by the state's e-way bill limit. Small businesses can save time and effort by not having to create e-way bills for each shipman when purchases are under Rs. 50,000.
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