State Wise Threshold Limits for E-way Bills

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Threshold Limits for E-way Bills

The table given below depicts the state-wise threshold for  eway bill  limit within state:

State E-way bill threshold limit
Andhra Pradesh For all taxable items, Rs. E-way bills are only necessary for intrastate transportation of products if their worth exceeds Rs. 50,000.
Arunachal Pradesh Rs. 50,000 for all taxable goods
Assam Rs. 50,000 for all taxable goods
Bihar Above Rs. 1,00,000
Chhattisgarh Rs. 50,000 for specified goods
Delhi Rs. 1,00,000
Goa Rs. 50,000 – only for specified 22 goods
Gujarat For products other than the goods for job-work of any value, an e-way bill is unnecessary.
Haryana Rs. 50,000 for all taxable goods
Himachal Pradesh Rs. 50,000 for all taxable goods
Jammu and Kashmir For the transportation of goods within the Union Territory of Jammu and Kashmir, no e-way bill is necessary.
Jharkhand Above Rs. 1,00,000 for goods other than specified goods
Karnataka Rs. 50,000 for all taxable goods
Kerala Rs. 50,000 for all taxable goods
Madhya Pradesh Rs. 50,000 only for specified 11 goods
Maharashtra Rs. 1,00,000 for all taxable goods
Manipur Rs. 50,000 for all taxable goods
Meghalaya Rs. 50,000 for all taxable goods
Mizoram Rs. 50,000 for all taxable goods
Nagaland Rs. 50,000 for all taxable goods
Odisha Rs. 50,000 for all taxable goods
Puducherry Rs. 50,000 for all taxable goods
Punjab Rs. 1,00,000 for all taxable goods
Rajasthan For all taxable products, except for the one that falls under Chapter 24 and Heading 2106, the maximum amount was increased from Rs. 50,000 to Rs. 1,00,000 (dated 30.03.2021, Notification No. F.17(131- Pt.-II) ACCT/GST/2017/6672)
Sikkim Rs. 50,000 for all taxable goods
Tamil Nadu Rs. 1,00,000 for all taxable goods
Telangana Rs. 50,000 for all taxable goods
Tripura Rs. 50,000 for all taxable goods
Uttar Pradesh Rs. 50,000 for all taxable goods
Uttarakhand Rs. 50,000 for all taxable goods
West Bengal Rs. 1,00,000 for all taxable goods

Also read:  How to Generate E Way Bill Easily

E-Way Bill Thresholds Limit

When is an E-Way Bill Mandatory?

An E-Way Bill is a mandatory compliance document under GST for tracking the movement of goods. It is required in the following cases:

  • When the value of goods exceeds ₹50,000 (inclusive of tax) in a single invoice or delivery challan.
  • For inter-state movement: E-Way Bill is compulsory, regardless of the value threshold, except for specific exemptions.
  • For intra-state movement: It is mandatory only if the state has notified a threshold (e.g., ₹50,000 in most states, but can vary).

Even for non-sale transactions like:

  • Job work: Goods sent from a principal to a job worker or returned back
  • Stock transfer between branches or godowns
  • Return of goods from the customer
  • Exhibitions or fairs, testing, or repairs

E-Way Bills are also mandatory for transport by road, rail, air, or vessel, ensuring goods are properly accounted for during transit.

E Way Bill Distance Limit and Time Validity

Apart from value limits, an E Way Bill also has a time limit. The validity of an E Way Bill depends on the distance that the vehicle needs to travel. For normal cargo, the E Way Bill is generally valid for one day for every two hundred kilometres or part of it from the date and time of generation. If the distance is more than two hundred kilometres, an extra day is added for every additional block of two hundred kilometres.

For example, if the distance is one hundred and fifty kilometres, the E Way Bill is valid for one day. If the distance is four hundred and fifty kilometres, the E Way Bill is valid for three days. The time is counted from the moment the E Way Bill is generated and each day is calculated on a calendar day basis.

In some states, very short distance movement may have relaxations, such as movement within a small radius in the same city or to a nearby transporter warehouse. These relaxations are based on state notifications, so businesses should always confirm the current rules for the states in which they operate.

If goods are not moved at all, or if vehicle details change and the E Way Bill is not updated, the bill becomes incorrect for that movement. In such cases, the business should either cancel the E Way Bill within the allowed time or generate a new one with the correct details to stay compliant.

How to Extend or Cancel an E Way Bill

Sometimes goods cannot reach the destination within the original validity period because of issues like vehicle breakdown, bad weather, traffic jams or other delays. In such cases, the law allows the transporter to extend the validity of the E Way Bill while the goods are still in transit.

The person in charge of the conveyance or the assigned transporter can log in to the E Way Bill portal and choose the option to extend validity. The extension must be done within a limited time window around the original expiry time. During this process, the transporter has to update the remaining distance, reason for delay and any new vehicle details. A new validity period is then given based on the remaining distance.

If the E Way Bill is generated but the goods are never moved, or the consignment details change completely, the correct action is to cancel the E Way Bill. An unused E Way Bill should normally be cancelled within twenty four hours of generation on the portal, provided it has not already been verified by any officer during transit. After cancellation, a fresh E Way Bill can be generated with the correct details if needed.

If the validity expires and the goods are still being moved without extension, the transportation is treated as movement without a valid E Way Bill. This can lead to penalties and even detention of goods and vehicle, so monitoring validity and extending it in time is very important.

Exceptions to E-Way Bill Rules

There are certain situations where an E-Way Bill is not required, even if the value exceeds the threshold:

  • Transport of exempted goods: Like fresh vegetables, milk, grains, and unprocessed meat.
  • Non-motorised transport: E.g., hand carts or animal-drawn vehicles.
  • Goods transported under customs bond: Or from/to an Inland Container Depot (ICD) or port.
  • Transport of empty containers or cylinders.
  • Movement within notified areas: Some states have exempted E-Way Bill requirements within specific municipal or rural limits.

How to Check the Latest E-Way Bill Threshold for Your State

To find the current E-Way Bill threshold limit for intra-state movement in your state:

  • Visit the official E-Way Bill portal ( https://ewaybillgst.gov.in ).
  • Go to the ‘Help’ section and select ‘Notifications’.
  • Look for state-wise notifications regarding threshold limits for E-Way Bill applicability.
  • Alternatively, check with your state GST department’s website or contact your tax consultant.

Compliance Checklist for State Wise E Way Bill Limits

A simple checklist can help businesses stay compliant with E Way Bill rules in every state:

  • Confirm whether the movement is intra state or inter state before planning the dispatch.
  • Check the latest state specific threshold for intra state movement and see if the invoice value crosses that limit.
  • Remember that for most inter state movements, an E Way Bill is required once the value crosses the general threshold, even if the state has a higher intra state limit.
  • Map common customer and supplier locations with their state thresholds so that the dispatch team does not have to check from scratch each time.
  • Track the approximate distance between dispatch and delivery points so that the team can see how many days of validity are needed.
  • Put a process in place to update vehicle details in Part B whenever the vehicle is changed in transit.
  • Use a daily report or dashboard that shows E Way Bills that will expire soon so that the transporter can extend validity in time where the goods are still in transit.
  • Train staff on common exemptions such as movement of exempt goods, movement by non motorised vehicles and movement within notified local areas.
  • Use accounting and inventory software that can auto check value thresholds and distance and help in fast E Way Bill generation.

This checklist converts the state wise rules into a practical daily process for logistics and accounts teams.

Common Mistakes to Avoid With E Way Bill Thresholds

Even experienced businesses can make mistakes while dealing with E Way Bill limits. Some frequent errors are:

  • Applying one fixed value limit for all states and ignoring that intra state limits can be different in each state.
  • Assuming that an E Way Bill is needed only when goods are sold and forgetting that job work, stock transfers, returns and branch transfers can also require an E Way Bill.
  • Ignoring local short distance rules and either generating unnecessary E Way Bills or skipping them where there is actually no relaxation.
  • Not checking the distance and time validity, which leads to E Way Bills expiring while the goods are still on the road.
  • Failing to cancel unused E Way Bills within the allowed time and keeping wrong entries in the system.
  • Not extending validity when there is a genuine delay, and then facing penalties or detention for moving goods with an expired E Way Bill.

By avoiding these mistakes and combining the state wise value thresholds with the distance based validity rules, businesses can move goods smoothly across states and remain compliant with GST.

Why Understanding State-Wise Thresholds is Important

Understanding state-specific E-Way Bill thresholds helps ensure:

  • Accurate compliance: Avoid penalties due to unnecessary or missing E-Way Bills.
  • Cost savings: Prevent vehicle detention and delays due to documentation errors.
  • Smarter logistics planning: Helps in routing goods and scheduling deliveries within and across states.
  • Avoidance of duplicate compliance: Especially for businesses operating in multiple states with different rules.

For seamless operations, businesses should stay updated on threshold notifications and consider using automated accounting software that adapts to state-wise rules during invoice generation.

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Conclusion

Setting limits for E-way bills by state has helped make transporting goods in India more efficient. These limits have relieved small and medium-sized businesses by reducing the compliance burden and improving business ease. However, monitoring and adjusting these limits is crucial to balancing revenue generation and ease of doing business. State-specific Eway bill limits have simplified taxes and improved goods transportation across India. Download BUSY  Auto E Way Bill Software  for free.

Vineet Goyal
Vineet Goyal
Chartered Accountant
MRN No.: 411502
City: Delhi

I am a chartered accountant with over 14 years of experience. I understand income tax, GST, and balancing financial records. I analyze financial statements and tax codes effectively. However, I also have a passion for writing, which is different from working with numbers. Recently, I started writing articles and blog posts. My goal is to make finance easier for everyday people to understand.

Frequently Asked Questions

  • What is the current e way bill limit for transporting goods within a state?
    The limit for using an e-way bill to transport goods varies in different states. Generally, an e-way bill is required if the value of the goods exceeds ₹50,000.
  • How has the e way bill limit latest update affected businesses?
    The recent update to the e-way bill limit has made it easier for businesses to follow regulations. The update adjusted thresholds and simplified the bill generation process, which helps reduce delays and improve efficiency.
  • What is the e way bill amount limit for generating an e-way bill?
    The e-way bill amount limit requires generating an e-way bill if the value of the goods exceeds ₹50,000. This applies to both interstate and intrastate movements of goods.
  • Is there an e way bill distance limit for transporting goods?
    Yes, there is an e way bill distance limit. An e-way bill is valid for one day for every 200 km or part thereof. You must extend the validity period if the distance exceeds this limit.
  • What is the limit for e way bill generation after the invoice date?
    The e-way bill generates a time limit, typically the same day after the invoice date. Therefore, we recommend generating the e-way bill before starting the movement of goods.
  • What is the e way bill kilometre limit for which an e-way bill remains valid?
    The e way bill kilometre limit determines that an e-way bill is valid for one day for every 200 km of travel. For example, if you transport goods 400 km, the e-way bill will be valid for two days.
  • How does the e way bill limit for interstate supply differ from that for intrastate supply?
    The e-way bill limit is usually the same for interstate and intrastate supplies. You need an e-way bill if the value is over ₹50,000. However, some states may have different thresholds for intrastate movements.
  • What is the e way bill limit for transporting perishable goods?
    While the general e way bill limit is ₹50,000, perishable goods may have different requirements. Check specific state regulations and notifications for exemptions or different thresholds applicable to perishable goods.
  • Has any recent change in how we update the bill limit for transported goods?
    The new e-way bill update might change the limits, exemptions, or how e-way bills are created and checked. Always refer to the latest notifications from the GST council for accurate information.
  • What is the significance of the E Way bill limit for small businesses within the state?
    The state's e-way bill limit affects small businesses by deciding when to follow e-way bill rules. Keeping purchases under ₹50,000 helps small companies avoid the hassle of creating e-way bills for each shipment.
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