Table of Contents
You are transporting a consignment of value ₹80,000 across state boundaries. At a checkpost, the authorities halt your vehicle and demand an e-way bill, which you hadn’t produced, thinking it was necessary only for consignments above ₹1 lakh. Not anymore.
The central GST legislation requires an e-way bill for all interstate transportation of goods in excess of ₹50,000, which is applicable equally to all states and union territories. As your goods are subject to an 18% tax rate, defaulting on this requirement may now invite a penalty of ₹14,400, which is the total GST payable on your consignment. And then there are the detained consignments, late deliveries, and disgruntled customers, which will soon turn a small mistake into a costly nightmare.
Though for interstate transport, the limit is the same at ₹50,000 across the entire country, the limit for transporting goods within the state is set by each state. And these rates can differ from ₹50,000 in Karnataka to ₹2 lakh within the city limits of Rajasthan.
To stay compliant and keep your supply chain flowing, this blog will help you know exactly where each state stands.
What Is an E-Way Bill Under GST?
An e-way bill is a digital compliance document that is made compulsory as per the law under India’s Goods and Services Tax (GST) framework. It becomes mandatory if the value of goods for which transportation is being done, exceeds a set limit. The system helps the government track goods movement and reduce tax evasion while streamlining logistics for businesses.
Generated electronically via the official portal, the e-way bill, officially known as Form EWB-01, must be carried by the transporter or supplier during transit.
Interstate vs Intrastate E-Way Bill Limits Rules
Under the Central GST law, an e-way bill is mandatory for any interstate transportation of goods if the invoice value exceeds ₹50,000. This national threshold applies uniformly across all 28 states and 8 union territories. For example, moving goods from Maharashtra to Karnataka above this value always requires an e-way bill, regardless of state-specific intrastate policies.
However, the government has given states the flexibility to define their own thresholds for intrastate movement. Most states have increased the bar to ₹1 lakh, and Rajasthan goes up to ₹2 lakh for movement to cities.
Tips: Companies need to identify the origin and destination of each route in relation to the state-defined thresholds before dispatching the goods.
E-Way Bill State-Wise Limits in India (Updated Chart)
To comply with the e-way bill rules in India, it is necessary to be aware of the state-wise thresholds to avoid any kind of penalty and ensure hassle-free logistics.
This e way bill state wise chart helps businesses quickly identify intrastate and interstate thresholds applicable across India.
| State/UT | Intrastate Threshold | Interstate Threshold | Effective From | Special Conditions/Notes |
| Andhra Pradesh | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Arunachal Pradesh | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Assam | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Bihar | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Chhattisgarh | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Goa | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Gujarat | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Haryana | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Himachal Pradesh | ₹1,00,000 | ₹50,000 | July 2018 | Higher intrastate threshold |
| Jharkhand | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Karnataka | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Kerala | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Madhya Pradesh | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Maharashtra | ₹1,00,000 | ₹50,000 | July 2018 | Some job work exemptions under 50km |
| Manipur | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Meghalaya | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Mizoram | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Nagaland | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Odisha | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Punjab | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Rajasthan | ₹2,00,000 (within city), ₹1,00,000 (between cities) | ₹50,000 | February 2022 | Dual thresholds; ₹1L for tobacco/wood/iron/steel within city |
| Sikkim | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Tamil Nadu | ₹1,00,000 | ₹50,000 | June 2018 | Higher intrastate threshold |
| Telangana | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Tripura | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Uttar Pradesh | ₹50,000 | ₹50,000 | April 2018 | Aligned with central standard |
| Uttarakhand | ₹1,00,000 | ₹50,000 | July 2018 | Higher intrastate threshold |
| West Bengal | ₹50,000 | ₹50,000 | December 2023 | Reduced from ₹1L in Dec 2023 (Notification 2/2023) |
| Andaman & Nicobar | ₹50,000 | ₹50,000 | April 2018 | Union Territory; aligned with central standard |
| Chandigarh | ₹1,00,000 | ₹50,000 | June 2018 | Union Territory; higher intrastate threshold |
| Dadra & Nagar Haveli and Daman & Diu | ₹50,000 | ₹50,000 | April 2018 | Merged UT; aligned with central standard |
| Delhi (NCT) | ₹1,00,000 | ₹50,000 | June 2018 | NCT; higher intrastate threshold |
| Jammu & Kashmir | ₹50,000 | ₹50,000 | April 2018 | UT; aligned with central standard |
| Ladakh | ₹50,000 | ₹50,000 | October 2019 | UT (formed 2019); aligned with central standard |
| Lakshadweep | ₹50,000 | ₹50,000 | April 2018 | UT; aligned with central standard |
| Puducherry | ₹1,00,000 | ₹50,000 | June 2018 | UT; higher intrastate threshold |
Key Patterns and Insights
- States/UTs with ₹1,00,000 Intrastate Threshold: Bihar, Chhattisgarh, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Madhya Pradesh, Maharashtra, Odisha, Punjab, Tamil Nadu, Uttarakhand, Chandigarh, Delhi, Puducherry
- States/UTs Aligned with ₹50,000 Central Standard: Andhra Pradesh, Arunachal Pradesh, Assam, Goa, Karnataka, Kerala, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Telangana, Tripura, Uttar Pradesh, West Bengal (from Dec 2023), Andaman & Nicobar, Dadra & Nagar Haveli and Daman & Diu, Jammu & Kashmir, Ladakh, Lakshadweep
- Unique Systems:
- Rajasthan: Only state with geography-based dual threshold: ₹2L within city, ₹1L between cities
- West Bengal: Recently reduced intrastate threshold from ₹1L to ₹50K (Dec 2023)
Uniform Interstate Threshold: All states/UTs follow uniform ₹50,000 rule per central GST guidelines
E-Way Bill Limit in Major States
- E-Way Bill Limit in Maharashtra: Maharashtra requires an e-way bill for intrastate movement of goods exceeding ₹1,00,000. For interstate transportation, the standard ₹50,000 threshold applies uniformly. Certain job-work movements within 50 km may be exempt from Part-B requirements.
- E-Way Bill Limit in Delhi: In Delhi (NCT), an e-way bill is mandatory for intrastate consignments valued above ₹1,00,000. For goods moving outside Delhi, the interstate limit of ₹50,000 applies, in line with central GST regulations.
- E-Way Bill Limit in Rajasthan: Rajasthan follows a dual intrastate threshold system. An e-way bill is required for goods exceeding ₹2,00,000 within city limits and ₹1,00,000 for movement between cities. Interstate transport remains subject to the ₹50,000 limit.
- E-Way Bill Limit in West Bengal: West Bengal mandates an e-way bill for all intrastate movements above ₹50,000, following a reduction from ₹1 lakh in December 2023. The ₹50,000 interstate threshold continues to apply for cross-border movement.
How to Generate E-Way Bills: Step-by-Step Process
Generating e-way bills correctly is essential to keeping your goods moving without regulatory roadblocks. Whether you’re a supplier, transporter, or recipient, getting the process right helps you avoid delays, penalties, and compliance issues.
Here’s a structured step-by-step guide on how to generate e-way bills using the official GST portal:
1. Accessing the E-Way Bill Portal
- Visit ewaybillgst.gov.in
- Log in using your GSTIN (Goods and Services Tax Identification Number) and registered credentials.
- Businesses that don’t generate e-way bills themselves can authorize transporters or third-party providers to do so on their behalf.
2. Filling Out Form GST EWB-01
This form collects all necessary shipment, invoice, and transport-related data. It’s divided into Part A (consignment details) and Part B (transportation details).
Invoice Details
- Invoice or challan number and date
- Type of document (Tax invoice, Bill of Supply, or Delivery Challan)
- Nature of transaction (Outward, Inward, Import, Export, Job work)
Goods Details
- HSN or SAC code of the goods
- Item description and quantity
- Total taxable value of goods
- Applicable GST rate and calculated tax amount
Consignor & Consignee Information
- GSTIN of the supplier and recipient (if registered)
- Address of dispatch and delivery
- Reason for transportation (e.g., sale, branch transfer, return, exhibition)
Transportation Details
- Mode of transport: Road, Rail, Air, or Ship
- Vehicle number or transporter ID (mandatory for road transport)
- Transport document number (LR/GR or equivalent)
- Estimated travel distance (affects bill validity)
3. Bill Generation and Validation
- Once submitted, the portal verifies all details and generates a 12-digit E-Way Bill Number (EBN).
- The bill can be printed or shared digitally.
- Part A includes all shipment-related details.
- Part B is essential for vehicle details and must be completed before movement begins. Without Part B, the e-way bill is invalid.
4. Bill Generation and Validation
When to generate: Before dispatching the goods. Ideally, within 72 hours of invoice generation.
Validity duration:
- 1 day for every 100 km of travel or part thereof.
- Extended timelines apply for challenging terrains (e.g., hilly regions).
Cancellation window: If goods are not moved, cancel the bill within 24 hours of generation.
Midway updates: If the vehicle breaks down or changes during transit, update Part B via portal or SMS to remain compliant.
5. Record Keeping & Compliance
- All generated e-way bills are stored on the portal for future access.
- Businesses must maintain copies, digital or printed, to facilitate verification during transit and audits
Conclusion
E-way bill compliance plays a vital role in ensuring uninterrupted logistics and cash flow under India’s GST system. While interstate transport consistently requires e-way bills above ₹50,000, intrastate thresholds vary; some jurisdictions allow up to ₹1,00,000, while others follow the central ₹50,000 rule. Notably, West Bengal revised its threshold downward in December 2023, and Rajasthan enforces a unique two-tier system.
For businesses operating across multiple regions, keeping up with these changes is critical to avoid penalties, delayed deliveries, or seized consignments. Automating e-way bill generation and staying audit-ready through accurate documentation can save significant time and cost.
Streamline your business payment transactions with Cashfree! Get started now to keep operations compliant and cash flow uninterrupted.
FAQs on E-Way Bill Limits
What is the current e-way bill limit in Maharashtra?
Maharashtra mandates an e-way bill for intrastate goods movement exceeding ₹1,00,000 and for all interstate consignments above ₹50,000, as per CGST guidelines.
What is the intrastate e-way bill threshold in Delhi and Rajasthan?
Delhi follows a ₹1,00,000 limit within NCT. Rajasthan uses a two-tier system: ₹2 lakh within a city, ₹1 lakh between cities, with exceptions for specific commodities.
What is the West Bengal e-way bill limit after December 2023?
West Bengal revised its intrastate threshold to ₹50,000 in December 2023, aligning with the interstate GST limit and central standard for uniform goods movement compliance.
What documents are needed to generate an e-way bill?
You’ll need the tax invoice or challan, transporter details, GSTINs of both parties, and vehicle or transporter ID to complete Form EWB-01 on the e-way bill portal.
Does the e-way bill limit change between states?
Yes. While interstate movement always requires an e-way bill above ₹50,000, each state can set its own intrastate threshold, ranging from ₹50,000 to ₹2 lakh.
What is the minimum distance for e-way bill generation?
An e-way bill must be generated for taxable goods exceeding the threshold value, regardless of distance. However, validity is calculated at 1 day per 100 km of travel.
Is e-way bill required for job work within a state?
Yes, job work movements may require an e-way bill depending on the state and distance, especially if exceeding 50 km from the principal place of business.
In case you missed it:
