13
October
2021
State-wise threshold limit of e-Way bill for intra-state transportation of goods
0
A Electronic Way Bill (e-Way Bill) is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and details of transporter along with the details of vehicle/rail.
E-Way Bill is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the e-Way Bill portal designated by the Central Government..
Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.
We have collated the state-wise threshold limit for issuing e-way bill for intra-state transportation of goods:-
| S. No. | State | Threshold Limit | Remarks/Reference |
| 1 | Andhra Pradesh | Rs 50,000/- | CCTs Ref. in CCW/GST/74/2015, dated 11-04-2018 |
| 2. | Arunachal Pradesh | Rs 50,000/- | Press Release dated 23-04-2018 |
| 3. | Assam | Rs 50,000/- | Notification No. 30/2019-GST, dated 16-12-2019 – Temporary suspension of generation of E-way Bill for intra-state movement of goods Notification No. 07, dated 07-05-2018 |
| 4. | Bihar | Rs 1,00,000/- (Revised from Rs 2,00,000/- w.e.f. 21-Jan-2019) | Notification No. S.O. 14, dated 14-01-2019; No e-way Bill required for intra-State movement of goods where the consignment value does not exceed One Lac Rupees |
| 5. | Chhattisgarh | Rs 50,000 for specified goods | Notification No. F-10-31/2018/CT/V (46), dated 19-06-2018 – No EWB required for intra-state movement of all goods except for 15 notified goods of consignment value exceeding fifty thousand rupees |
| 6. | Delhi | Rs 1,00,000/- | Notification No. 03, dated 15-06-2018 – EWB required for intra-state movement of goods for consignment value exceeding Rupees One Lakh |
| 7. | Goa | Rs 50,000/- (only for specified 22 goods) | EWB required for 22 listed goods, Notification No. CCT/26-2/2018-19/36, dated 28-05-2018 |
| 8. | Gujarat | EWB required for intra-state movement of all goods other than specified class of goods and No EWB required for Intra-city movement of goods. | Notification No.GSL/GST/RULE-138(14)/B.19, dated 19-09-2018, EWB required for intra-state movement of all goods other than specified class of goods and No EWB required for Intra-city movement of goods |
| 9. | Haryana | Rs 50,000/- | Notification No. 49/ST-2, dated 19-04-2018 |
| 10. | Himachal Pradesh | Rs 50,000/- | EWB required for all goods w.e.f. 01-06-2018, Notification No. 12-4/78-EXN-TAX-17408, dated 31-05-2018 |
| 11. | Jammu and Kashmir | Exempt | Notification No. 64, dated 30.11.2019 – No e-Way Bill is required to be generated to transport any class of goods of any value in case of movement of goods which commence and terminate within the Union Territory of Jammu and Kashmir |
| 12. | Jharkhand | Above Rs 1,00,000/- for goods other than specified goods | Notification No. S.O. 66, dated 26-09-2018 |
| 13. | Karnataka | Rs 50,000/- | Press Release, dated 29-03-2018 |
| 14. | Kerala | Rs 50,000/- | Press Release dated 10-04-2018 Notification No. 09 dated 13-09-2018- Movement of Tiles and Sanitary wares accompanied by expired EWB from Cochin Port to destination of recipient is exempted from e- Way bill till 30.09.2018 |
| 15. | Madhya Pradesh | Rs 50,000/- (only for specified 11 goods) | Notification No. F-A 3-08-2018-1-V(43), dated 24-04-2018; EWB required for 11 listed goods |
| 16. | Maharashtra | Rs 1,00,000/- | Notification No. 15E, dated 29-06-2018 – EWB required for all taxable goods of consignment value exceeding Rupees One Lakh & No EWB required for transport of certain goods for the purpose of job work |
| 17. | Manipur | Rs 50,000/- | Press Release dated 24-05-2018 |
| 18. | Meghalaya | Rs 50,000/- | Notification No. ERTS (T) 84/2017/20, dated 20-04-2018 |
| 19. | Mizoram | Rs 50,000/- | Notification No. J.21011/2(iii)/2018-TAX/Pt, dated 02.07.2018 – EWB required for all taxable goods of consignment value exceeding Rupees Fifty Thousand |
| 20. | Nagaland | Rs 50,000/- | Notification No. 07, Notification No. 06 & Notification No. 02 |
| 21. | Odisha | Rs 50,000/- | Press Release; Cases where no EWB is required, refer Public Notice |
| 22. | Puducherry | Rs 50,000/- | Notification No. F. No. 3240/CTD/GST/2018/3, dated 24-04-2018 |
| 23. | Punjab | Rs 1,00,000/- | No. PA/ETC/2018/175, dated 13-09-2018 – No EWB required to be generated for the intra-State movement of goods in specified cases |
| 24. | Rajasthan | Rs 1,00,000/- except for notified goods [No EWB required for intra-state movement of goods upto 50 km for the purpose of Job Work | Notification No. F.17(131)ACCT/GST/2018/3544, dated 16-05-2018 Notification No. F17 (131) ACCT/ GST/2017/3743, dated 06.08.2018 – Exemption from EWB for intra-state movement of goods in the State of Rajasthan for the purpose of Job Work |
| 25. | Sikkim | Rs 50,000/- | Press Release dated 23-04-2018 |
| 26. | Tamil Nadu | Rs 1,00,000/- | No EWB is required for certain class of goods, Notification No. 09, dated 31-05-2018 |
| 27. | Telangana | Rs 50,000/- | Press Release dated 10-04-2018 |
| 28. | Tripura | Rs 50,000/- | Notification No.F.1-11(91)-TAX/GST/2018 (Part- I), dated 17-04-2018 |
| 29. | Uttar Pradesh | Rs 50,000/- | Notification No. 38, dated 11-04-2018 Notification No.-E-way bill- R.F.I.D./sachaldal/2018-19/1025/commercial tax, dated 07.09.2018 – Notifies the date from which the transporters are required to obtain and get R.F.I.D. Tag embedded on windscreen of the conveyance carrying goods |
| 30. | Uttarakhand | Rs 50,000/- | Notification No. 239/CSTUK/GST-Vidhi/2018-19, dated 17-04-2018 |
| 31. | West Bengal | Rs 1,00,000 [No EWB required for intra-state movement of goods for the purpose of Job Work Ref. Notification No. 14, dated 12.07.2018] | Notification No. 11/2018-C.T./GST, dated 30-05- 2018 In case of Intra-State movement of goods e-Way Bill required where the consignment value exceeds Rupees One Lakh; Notification No. 13, dated 06.06.2018 |
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