Is E-Way Bill Limit Rs. 1,00,000? Know the State-Specific Thresholds
Did you know that different Indian states have varied e-way Bill limits for intra-state (inside the state) transfer of goods? State governments are free to impose their own restrictions on the flow of products inside their borders, even though the federal government has set a standard e-way Bill limit for interstate (between states) transportation. A few Indian states have established unique thresholds and exclusions according to their particular requirements, even if the majority follow the same e-Way Bill restriction for intra-state travel. Along with a thorough analysis of the unique e-way Bill thresholds and rules in each state, this article will offer a thorough examination of e-way Bill limits for both intra-state and interstate movements.
Table of Contents
Is E-Way Bill Limit Rs. 1,00,000?
According to the most recent CGST regulations, if the total value of the products being transported exceeds the designated CGST limit, all transporters are required to carry e-way bills. The new regulations apply to the majority of interstate movements and set a maximum E-Way Bill Generation restriction of Rs 50,000. Aside from that, each Indian state is free to choose a particular e-waybill threshold.
State-Wise E-Way Bill Limits
Since its adoption on April 1, 2018, the number of e-way bills generated for interstate transit of products has increased. State-specific e-way bill regulations have occasionally altered and varied. In order to generate e-way invoices for the transit of products inside the State or Union Territory, numerous States and Union Territories joined the league. People in a few states have been given respite, nevertheless, by being excluded from creating e-bills if their income falls below a certain threshold or if they own certain specific things. For example, Tamil Nadu has exempted its citizens from creating e-way bills if the items' total value is less than Rs. 1,00,000.
Movement between States (Inter-State): According to the CGST Rules, the central government has set the e-way bill limit for the transfer of goods between states or between states. According to the most recent update, while moving items worth more than Rs. 50,000 between states in a motorised vehicle, both registered and unregistered carriers must have an e-way bill with them. It's not always the case that the nature of movement is related to a supply. It could be the result of a consignment, job work, transfer to another branch, or return of items. If the bill value exceeds the predetermined level, an e-way bill is also necessary for an inward supply from an unregistered individual.
Movement inside the state (Intra-State): It was up to the individual state governments to decide whether to enforce the e-way bill requirement for supplies within the state. In several Indian states, moving products valued at more than Rs. 50,000 within the state requires the creation of e-way invoices.
A few states had a different e-way bill limit level, however the majority of states maintained it at Rs. 50,000. Let's examine each of them in more detail.
State Name | eWay Bill Limit | Intra-State Limits Effective From | - |
- | - | Within the State (Intra-State) | State-to-State (Inter-State) |
Arunachal Pradesh | Rs. 50,000 | Rs. 50,000 | 25 April 2018 |
Assam | Rs. 50,000 | Rs. 50,000 | 16 May 2018 |
Andhra Pradesh | Rs. 50,000 | Rs. 50,000 | 15 April 2018 |
Bihar | Rs. 1,00,000 | Rs. 50,000 | 20 April 2018 |
Chhattisgarh | Rs. 50,000 only on certain goods, | Rs. 50,000 | 1 June 2018 |
Chandigarh | Rs. 50,000 | Rs. 50,000 | 25 May 2018 |
Delhi | Rs. 1,00,000 | Rs. 50,000 | 16 June 2018 |
Goa | Rs. 50,000 only on 22 items | Rs. 50,000 | 1 June 2018 |
Gujarat | Rs. 50,000 only on 19 items | Rs. 50,000 | 15 April 2018 |
Haryana | Rs. 50,000 | Rs. 50,000 | 20 April 2018 |
Himachal Pradesh | Rs. 50,000 only on 17 items | Rs. 50,000 | 5 May 2018 |
Jammu & Kashmir | No e-way Bill Required | Rs. 50,000 | 1 Dec 2019 |
Jharkhand | Rs. 1,00,000 on all goods except for 12 items | Rs. 50,000 | September 2018 |
Karnataka | Rs. 50,000 | Rs. 50,000 | 1 April 2018 |
Kerala | No e-way bill is required if the specified conditions are met | Rs. 50,000 | May 2018 |
Madhya Pradesh | Rs. 50,000 on all goods except for the specified ones | Rs. 50,000 | March 2022 |
Maharastra | Rs.1,00,000; No e-way bill required for Hank, Yarn, Fabric and Garments sent for job work. | Rs. 50,000 | 1 July 2018 |
Manipur | Rs. 50,000 | Rs. 50,000 | 30 May 2018 |
Meghalaya | Rs. 50,000 | Rs. 50,000 | 30 May 2018 |
Mizoram | Rs. 10,000 | Rs. 50,000 | 1 June 2018 |
Nagaland | Rs. 50,000 | Rs. 50,000 | 1 May 2018 |
Odisha | Rs. 50,000 | Rs. 50,000 | 1 April 2018 |
Punjab | Rs. 1,00,000 for all goods Rs. 50,000 for specified goods | Rs. 50,000 | 8 October 2018 |
Rajasthan | Rs. 2,00,000 for within-the-city movement for all goods except all types of tobacco products Rs. 1,00,000 within the state | Rs. 50,000 | 1 April 2022 |
Sikkim | Rs. 50,000 | Rs. 50,000 | 1 May 2018 |
Tamilnadu | Rs. 1,00,000 for all taxable goods | Rs. 50,000 | 2 Jun 2018 |
Telangana | Rs. 50,000 | Rs. 50,000 | 15 April 2018 |
Tripura | Rs. 50,000 | Rs. 50,000 | 20 April 2018 |
Uttar Pradesh | Rs. 50,000 | Rs. 50,000 | 1 April 2018 |
Uttarakhand | Rs. 50,000 | Rs. 50,000 | 20 April 2018 |
West Bengal | Rs. 50,000 | Rs. 50,000 | 1 December 2023 |
Puducherry | Rs. 50,000 | Rs. 50,000 | 25 April 2018 |
Implications of State-Specific E-Way Bill Limits
The transportation of products and the general effectiveness of logistics are significantly impacted by state-specific differences in e-way bill thresholds. The efficiency of moving commodities between different areas has been improved by these variances. These criteria permit some states to enact measures and leniencies catered to their particular need, even though all states and union territories are required to abide by general e-way bill regulations. This flexibility has improved operations and compliance by having a favourable impact on tax laws across the country. Nonetheless, some states' sovereignty guarantees that the procedure will continue to be flexible and sensitive to regional needs.
Latest Updates on E-Way Bill Limits
May 18, 2021: The Central Board of Indirect Taxes, or CBIC, made it clear that only failing suppliers are subject to GSTINs that prevent the creation of e-way invoices. However, beneficiaries and transporters are exempt from the rule.
June 1, 2021: The e-way bill portal clarified in this update that any GSTINs that are suspended will not produce any e-way bills. To create e-way bills, they might be either transporters or recipients. In order to provide flexibility in reports, the modification will also update the mode of transportation from ship to road cum ship.
August 4, 2021: E-way bill blocking due to non-filing GSTR will start up again on August 15, 2021.
August 29, 2021: Blocking the E-way bills of GSTR-1 and GSTR-3B from March 2021 to May 2021 has provided assistance to taxpayers.
Conclusion
Every kind of business that wishes to comply can benefit from the thorough guidelines on e-way Bill Generation, state-specific e-way bills, and their threshold limit. Businesses should keep in mind, though, that thresholds are subject to change. To avoid delays in the transportation procedure, one should thus keep up to date on the most recent and essential rules in their state.
FAQ
Q1. What are the new rules for the e-way bill 2024?
Only documents dated within 180 days of the date of generation will be eligible to generate E-Way Bills. For example, starting on January 1, 2025, documents dated prior to July 5, 2024, will not be acceptable for the creation of an E-Way Bill.
Q2. What is the interstate threshold limit?
Rs. 50,000 is the interstate threshold amount required to generate an e-way bill. This implies that an e-way bill needs to be created and transported for any shipment of goods valued at Rs. 50,000 or more that is travelling across states.
Q3. Is the e-way Bill compulsory for interstate movement?
Yes, when moving products worth Rs. 50,000 or more between states, the e-way bill is required. By ensuring that items are correctly documented and taxed when they are carried between states, this requirement promotes efficient and legal transportation.
Q4. Is the e-way bill limit 100,000 in Rajasthan?
In all Rajasthan cities, the maximum e-way bill amount is Rs. 2 lakhs. This implies that only when the goods' worth surpasses Rs. 2 lakh is an e-way bill necessary.
Q5. What is the limit of the e-way bill in Maharashtra?
In Maharashtra, the maximum e-way bill amount for both intrastate and interstate travel is Rs. 1,00,000.
Q6. 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.
Q7. 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.
Q8. What is the limit of the e-way bill in Madhya Pradesh?
In Madhya Pradesh, the maximum value of an e-way bill is Rs. 1,00,000.
Q9. What is the limit of the e-way bill in Uttar Pradesh?
In Uttar Pradesh, the maximum value of an e-way bill is Rs. 50,000.
Q10. What is the limit of the e-way bill in Haryana?
In Haryana, the maximum value of an e-way bill is Rs. 50,000.
Q11. What is the limit of the e-way bill in Uttarakhand?
In Uttarakhand, the maximum value of an e-way bill is Rs. 50,000.
Q12. What is the limit of the e-way bill in Punjab?
In Punjab, the maximum value of an e-way bill is Rs. 1,00,000.
Q13. 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.
Q14. What is the limit of the e-way bill in Gujarat?
In Gujarat, the maximum value of an e-way bill is Rs. 50,000.
Q15. 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.
Q16. What is the limit of the e-way bill in Kerala?
In Kerala, the maximum value of an e-way bill is Rs. 50,000.
Q17. What is the limit of the e-way bill in Karnataka?
In Karnataka, the maximum value of an e-way bill is Rs. 50,000.
Q18. What is the limit of the e-way bill in Jharkhand?
In Jharkhand, the maximum value of an e-way bill is Rs. 1,00,000.
Q19. Is an e-way bill is required when the goods are billed within 10 km of surroundings?
If the distance is less than 10 km, goods transported inside a state do not require an e-way bill. The 50-kilometer limit has been added now.
Q20. What is the KM limit for an e-way bill?
50 km is the minimum distance required to create an e-way bill, while 4,000 km is the maximum e-way KM limit.
Q21. Can the E-Way Bill limit vary by state?
Yes, states have different thresholds. Some states allow movement of goods up to ₹1 lakh without an E-Way Bill.
Q22. Does the E-Way Bill limit apply to multiple invoices in a single vehicle?
Yes, if multiple invoices together exceed the threshold, an E-Way Bill is required.
Q23. Can businesses split invoices to avoid the E-Way Bill limit?
No, deliberately splitting invoices to bypass limits may lead to penalties under GST laws.
Q24. Does the E-Way Bill limit include taxes and transportation charges?
No, the value is based on the taxable value of goods, excluding GST and transport fees.
Q25. Are return shipments counted toward the E-Way Bill limit?
Yes, return shipments exceeding the limit require an E-Way Bill, even if goods are unsold.
Q26. Can an E-Way Bill be generated if the invoice value is below the limit?
Yes, businesses can voluntarily generate an E-Way Bill for better tracking and compliance.
Q27. What happens if goods are transported without an E-Way Bill due to a miscalculation of the limit?
The tax authorities may impose penalties, seize the goods, or demand explanations for underreporting.
Q28. Does the E-Way Bill limit apply to unregistered transporters?
Yes, even unregistered transporters must comply if they move goods above the prescribed limit.
Q29. Are perishable goods exempt from the E-Way Bill limit?
Some perishable items have relaxed rules, but high-value perishables may still require compliance.
Q30. Does the E-Way Bill limit apply to hand-delivered shipments?
Yes, the limit applies regardless of whether goods are transported by hand, courier, or logistics providers.
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