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E-Way Bill Limit: Threshold limits for e-way bills for each state.

Implementing the Goods and Services Tax (GST) in India brought about significant changes in how goods are transported across the country. One of the key requirements under the GST regime is the generation of an Electronic Way Bill (E-Way Bill) for the movement of goods. The E-Way Bill serves as a receipt and document that provides details about the transportation of goods, including information about the consignor, consignee, origin, destination, and transporter.

 

Understanding the E-Way Bill Limit

To ensure legal compliance and facilitate the seamless movement of goods, the GST rules specify a threshold limit for the generation of E-Way Bills. According to Rule 138 of the CGST Rules, 2017, an E-Way Bill must be generated if the value of the goods being transported exceeds a certain limit. While the CGST rules set a limit of Rs. 50,000 for interstate movement, each state has the authority to set its own threshold limit for intrastate movement.

It is crucial for businesses, especially those involved in the regular transportation of goods, to be aware of the E-Way Bill limit applicable in each state. This knowledge helps them ensure compliance with the GST regulations and avoid any penalties or delays in the movement of goods.

 

State-wise E-Way Bill Threshold Limits

Here is a comprehensive list of the E-Way Bill threshold limits for the intrastate movement of goods in various states across India:

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 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 bill Intra-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 vide Notification 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/- 

It is important to note that these threshold limits are subject to change, and businesses should stay updated with the latest regulations in each state to ensure compliance.

 

Benefits of E-Way Bills

The introduction of E-Way Bills has brought several benefits to businesses and the transportation industry. Some of the key advantages include:

  1. Efficient Checkpoints: With the implementation of E-Way Bills, the time spent waiting at interstate checkpoints has been significantly reduced. This has led to smoother and quicker movement of goods across state borders.

  2. Cost Reduction: The streamlined process of E-Way Bill generation has helped businesses reduce logistical costs associated with paperwork and manual documentation. The digital nature of E-Way Bills eliminates the need for physical documentation, saving time and resources.

  3. Accurate Charging: E-Way Bills enable precise charging of taxes and levies on the transportation of goods. The digital system ensures accurate reporting of the value of goods being transported, reducing the potential for errors or discrepancies.

  4. Faster Movement of Goods: E-Way Bills have facilitated faster movement of goods within and between states. The digital process eliminates the need for physical document verification at state borders, ensuring seamless transportation and timely delivery of goods.

  5. Enhanced Compliance: The implementation of E-Way Bills has helped improve compliance with GST regulations. The digital system provides a transparent and traceable record of goods in transit, making it easier for tax authorities to monitor and enforce compliance.

 

When Should an E-Way Bill Be Issued?

The issuance of an E-Way Bill is mandatory under certain circumstances. Businesses should be aware of the following situations where an E-Way Bill must be generated:

  1. Value Threshold: An E-Way Bill must be generated when the value of the goods being transported exceeds Rs. 50,000. This threshold applies to each invoice or the combined value of all invoices in a single vehicle or conveyance.

  2. Types of Movements Requiring E-Way Bill:

  • Supply: E-way bills must be generated for the movement of goods during a supply transaction, which includes sales, transfers, or barter/exchange of goods for consideration.

  • Other than Supply: E-Way Bills are also required for the movement of goods for reasons other than supply, such as the return of goods or inward supply from an unregistered person.

  1. Definition of Supply: The term 'supply' encompasses various transactions, including sales, transfers, and barter/exchange, where goods are moved for consideration or without consideration.

  2. Mandatory E-Way Bill for Specified Goods: For certain specified goods, it is mandatory to generate an E-Way Bill, even if the value of the consignment is less than Rs. 50,000. These include inter-state movement of goods by the Principal to the Job-worker, and inter-state transport of handicraft goods by a dealer exempted from GST registration.

Businesses need to understand these requirements and generate E-Way Bills accordingly to ensure compliance with the GST regulations.

 

Who Should Generate an E-Way Bill?

It is the task of various entities involved in the transport of goods to come up with an E-way bill. Below, I will illustrate who should prepare the E Way Bill:

Registered Person:

  • The E-Way Bill has to be generated by a registered person if the value of goods being transported is more than Rs. 50,000 while both registered person and transporter have an option of generating and carrying an E-Way Bill even if the value of goods are below Rs. 50,000.

Unregistered Persons:

  • E-way bill has to be generated by even unregistered individuals. As regards a supply made by an unregistered person to a registered person, the recipient should ensure compliance with all E-way Bill requirements as if he were the supplier.

Transporters:

  • Every transporter, who moves goods by road, air, rail and so on must make an E-way Bill where it has not been done by a supplier. But in case the value of each consignment in a single conveyance is equal to or less than Rs. 50,000 then transporters need not generate E-Way Bills but still collectively this can exceed Rs. 50,000. Tax Invoice, Delivery Challan and Bill of Supply are documents that are required when generating an E-Way bill.

Unregistered Transporters:

  • Unregistered carriers have an option of getting a Transporter ID by enrolling on the E-Way Bill portal. Thereafter, they can generate E-Way Bills for their clients.

All parties involved in the transportation of goods need to understand their responsibilities and ensure compliance with the E-Way Bill regulations.

 

Generating and Updating E-Way Bills

The process of generating and updating an E-Way Bill varies based on the nature of the transaction and the involvement of different parties. Here's an overview of how E-Way Bills are generated and updated:

Registered Users:

  • If a registered person is acting as the consignor (seller) or the consignee (buyer) in a transaction, they can generate an E-Way Bill by furnishing the required information in Form GST EWB 01. The transporter is responsible for generating an E-Way Bill if the registered person hands over the goods without generating an E-Way Bill.

Transporters:

  • Transporters generate E-Way Bills based on the information provided by registered persons in Part A of Form GST EWB 01. The registered person submits information about the carrier in Part B of the form.

Consolidated E-Way Bills:

  • In cases where a transporter is carrying multiple consignments in a single conveyance, they can generate a consolidated E-Way Bill using Form GST EWB 02. This is necessitated by the need to provide E-Way Bill numbers for every consignment. If the consignor or consignee fails to generate an E-Way Bill, the transporter may fill up Part A of Form GST EWB 01 based on invoice number, tax invoice number, bill of supply number or delivery challan.

It is important to ensure the accurate and timely generation of E-Way Bills to avoid any disruptions or delays in the transportation of goods.

 

Additional Information

It's important to note that the state-wise E-Way Bill threshold limits mentioned above are subject to change. Businesses should regularly check for updates and amendments to the E-Way Bill regulations in each state to ensure compliance.

 

Conclusion

Understanding the state-wise threshold limits for E-Way Bills is crucial for businesses operating in India. Compliance with the E-Way Bill regulations helps streamline the transportation of goods, enhance tax efficiency, and avoid penalties. By staying updated with the latest threshold limits and generating E-Way Bills as required, businesses can ensure smooth operations and seamless movement of goods across the country.

Remember, for specific information about the E-Way Bill limit in Rajasthan or any other state, it is always advisable to consult with a qualified tax professional or refer to the official government resources.

author

The Tax Heaven

Mr.Vishwas Agarwal✍📊, a seasoned Chartered Accountant 📈💼 and the co-founder & CEO of THE TAX HEAVEN, brings 10 years of expertise in financial management and taxation. Specializing in ITR filing 📑🗃, GST returns 📈💼, and income tax advisory. He offers astute financial guidance and compliance solutions to individuals and businesses alike. Their passion for simplifying complex financial concepts into actionable insights empowers readers with valuable knowledge for informed decision-making. Through insightful blog content, he aims to demystify financial complexities, offering practical advice and tips to navigate the intricate world of finance and taxation.

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