State-Wise E-Way Bill Limit: Thresholds, Distance and Time Limits 2026
The e-way bill mechanism under GST exists to track the physical movement of goods and ensure that tax-paid or taxable goods are not transported without documentation. While the concept is simple, the actual e way bill limit rules are complex because they differ based on value, distance, nature of movement, and most importantly, state-wise thresholds.
Many businesses wrongly assume that the ₹50,000 rule applies everywhere, but in reality, that figure applies only to inter-state movement. For intra-state movement, each state has the power to set its own e way bill threshold limit, leading to frequent confusion, penalties, and detention of goods.
This guide explains e way bill mandatory limits, distance and time validity, state-wise variations, mandatory cases, exceptions, and real-world scenarios in a practical and compliance-oriented manner for 2026.
What is an E-Way Bill Under GST?
An e-way bill is an electronically generated document required under GST for the movement of goods. It must be generated before the goods start moving, whenever the movement meets prescribed conditions.
An e-way bill typically includes:
- GSTIN of supplier and recipient
- Invoice, bill, or delivery challan number
- Description, quantity, and value of goods
- HSN code
- Transporter details and vehicle number
- Distance and validity period
The requirement to generate an e-way bill depends on:
- Consignment value
- Purpose of movement (sale, transfer, job work, return)
- Inter-state or intra-state movement
- State-specific notifications
This is why questions like e way bill amount limit, e way bill minimum amount, and is eway bill required within city do not have a single universal answer.
E-Way Bill Distance Limit and Time Validity
E-way bill validity is calculated based on distance travelled, not on value or time taken by the vehicle.
Distance-Based Validity Rules (Per 200 Km or Part Thereof)
For regular vehicles:
- Up to 200 km → Valid for 1 day
- Every additional 200 km or part thereof → 1 extra day
Examples:
- 180 km → 1 day
- 250 km → 2 days
- 430 km → 3 days
- 820 km → 5 days
This rule applies uniformly across India and is commonly referred to as the e way bill distance limit and e way bill time limit.
For over-dimensional cargo, longer validity slabs apply, recognising slower movement.
State-Wise E-Way Bill Limit Table (All States and UTs)
Inter-state movement: E-way bill is mandatory across India if the consignment value exceeds ₹50,000.
| State / Union Territory | Intra-State E-Way Bill Limit (₹) | Key Notes |
|---|---|---|
| Andhra Pradesh | 50,000 | Applicable to all taxable goods |
| Arunachal Pradesh | 50,000 | Standard limit |
| Assam | 50,000 | Standard limit |
| Bihar | 1,00,000 | Mandatory above ₹1 lakh |
| Chhattisgarh | 50,000 (specified goods only) | Required only for notified goods |
| Goa | 50,000 (specified goods only) | Applies to notified list of goods |
| Gujarat | 50,000 | Intra-city and some job work exemptions |
| Haryana | 50,000 | Standard limit |
| Himachal Pradesh | 50,000 | Standard limit |
| Jharkhand | 1,00,000 | Except for specified goods |
| Karnataka | 50,000 | Standard limit |
| Kerala | 50,000 | Standard limit |
| Madhya Pradesh | 1,00,000 | No requirement for intra-district movement |
| Maharashtra | 1,00,000 | Standard threshold |
| Manipur | 50,000 | Standard limit |
| Meghalaya | 50,000 | Standard limit |
| Mizoram | 50,000 | Standard limit |
| Nagaland | 50,000 | Standard limit |
| Odisha | 50,000 | Standard limit |
| Punjab | 1,00,000 | Standard threshold |
| Rajasthan | 2,00,000 | Special rules for tobacco and some goods |
| Sikkim | 50,000 | Standard limit |
| Tamil Nadu | 1,00,000 | Standard threshold |
| Telangana | 50,000 | Standard limit |
| Tripura | 50,000 | Standard limit |
| Uttar Pradesh | 50,000 | Standard limit |
| Uttarakhand | 50,000 | Standard limit |
| West Bengal | 1,00,000 | Standard threshold |
| Delhi (NCT) | 1,00,000 | Standard threshold |
| Andaman & Nicobar Islands | 50,000 | Standard limit |
| Chandigarh | 50,000 | Standard limit |
| Dadra & Nagar Haveli and Daman & Diu | 50,000 | Standard limit |
| Jammu & Kashmir | Not required | No e-way bill for intra-UT movement |
| Ladakh | 50,000 | Standard limit |
| Lakshadweep | 50,000 | Standard limit |
| Puducherry | 50,000 | Standard limit |
Note: These intra-state e-way bill limits are based on the latest available notifications and consolidated summaries up to February 2025. Businesses should check for any new state-specific notifications before relying on these limits for compliance decisions.
Explanation of E-Way Bill Basic Value Rules for Inter-State vs Intra-State Movement
Inter-State Movement
For movement of goods from one state to another:
- E-way bill is mandatory if consignment value exceeds ₹50,000
- Applies uniformly across all states and UTs
- Covers sales, branch transfers, job work, returns, and exhibitions
This directly answers queries such as:
- interstate eway bill limit
- e way bill limit for inter state supply
- e way bill limit for inter state and intra state
There are no state-level relaxations for inter-state movement.
Intra-State Movement
For movement within the same state, the e way bill limit within state depends entirely on state notification.
This creates confusion around:
- e way bill limit in same state
- intra state e way bill limit
- e way bill limit in same city
- delhi to delhi eway bill limit
Businesses must always verify the local rule before dispatch.
Exceptions to E-Way Bill Rules
Even if value exceeds the threshold, e-way bill is not required for:
- Transport of exempt goods
- Movement by non-motorised conveyance
- Movement under customs supervision or bond
- Movement within notified local areas
- Transport to or from ports, airports, ICDs under customs control
States may withdraw or narrow these exemptions.
Latest Changes in E-Way Bill Validity and Extension Rules (2026)
Recent system-level changes continuing into 2026 include:
- Validity extension allowed before and after expiry within fixed windows
- Mandatory selection of reason for extension
- Automated distance validation
- Increased scrutiny for route mismatch
- System-level checks on transporter updates
Incorrect distance entry now directly increases the risk of detention..
Business Movements That Always Require an E-Way Bill
Regardless of value, e-way bill is mandatory for:
- Inter-state job work
- Inter-state handicraft goods
- Movement of notified sensitive goods
- Any movement explicitly mandated by authorities
Non-Sale Movements That Still Need an E-Way Bill
E-way bill is required even without a sale for:
- Job work
- Branch or stock transfer
- Exhibition or fair display
- Goods sent for approval
- Customer returns
These cases are often missed and penalised.
Movements That May Need an E-Way Bill Even Below ₹50,000
Some states require e-way bill below threshold for:
- Specific goods
- High-risk commodities
- Notified routes or districts
Hence, eway bill threshold limits India by state must be checked regularly.
Common Exempt Goods and Movements
Generally exempt:
- Fresh fruits and vegetables
- Milk and milk products
- Newspapers
- Non-motorised transport
- Defence and customs-controlled movement
Exemptions can be withdrawn anytime.
State-Level Exemptions and Local Area Relaxations
States may:
- Exempt movement within municipal limits
- Allow relaxation up to a fixed distance
- Provide exemptions for specific industries
This explains city-specific queries.
Sample Scenarios for Better Understanding
Scenario 1
Delhi to Delhi, value ₹90,000
→ No e-way bill required.
Scenario 2
Maharashtra to Gujarat, value ₹55,000
→ E-way bill mandatory.
Scenario 3
Job work within Karnataka, value ₹30,000
→ E-way bill not mandatory.
How to Check the Latest E-Way Bill Threshold for Your State
To check the latest e-way bill threshold for your state. You can:
Review state GST notifications
State governments issue official GST notifications that define or revise e-way bill limits for intra-state movement. Checking these notifications helps confirm the exact threshold applicable in your state.
Track circulars
GST circulars clarify how e-way bill rules should be applied in practical situations and exceptions. Tracking circulars helps you understand changes that may not be obvious from notifications alone.
Use GST-enabled systems
GST-enabled accounting or billing systems automatically apply the correct e-way bill threshold based on your state. This reduces manual tracking and lowers the risk of non-compliance due to outdated limits.
Professionals often rely on e-way bill software for professional use to automatically track state-wise changes.
Compliance Checklist for State-Wise E-Way Bill Limits
Before dispatch:
- Identify movement type
- Verify state threshold
- Check consignment value
- Enter correct distance
- Verify validity
- Generate e-way bill if required
Common Mistakes to Avoid With E-Way Bill Thresholds
- Assuming ₹50,000 applies everywhere
- Ignoring job work movements
- Entering wrong distance
- Not cancelling unused e-way bills
- Letting validity expire mid-route
Maintaining dispatch data in billing and accounting software reduces these errors.
Why Understanding State-Wise Thresholds is Important
Incorrect understanding can lead to:
- Penalties
- Detention of goods
- Compliance notices
- Business disruption
Businesses operating across states benefit from integrated systems like best gst accounting software , where invoicing, e-way bills, and GST compliance work together.
Explore All BUSY Calculators for Easy GST Compliance
Conclusion
State-wise e-way bill limits are one of the most critical and misunderstood aspects of GST compliance. While inter-state rules are uniform, intra-state thresholds vary widely and change frequently.
By understanding e way bill threshold limits, distance and validity rules, mandatory cases, and state-level relaxations, businesses can ensure smooth goods movement and remain fully compliant in 2026.
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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
-
Who is responsible to generate the e-way bill?
Supplier, recipient, or transporter, depending on who causes movement.
-
When is an e-way bill mandatory?
When value exceeds threshold or movement falls under mandatory category.
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How to extend or cancel an e-way bill?
Extension is allowed within defined timelines. Cancellation is allowed before movement.