State-wise Threshold Limit and Notification For e-Way Bills Under GST

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Author: Amrita Bhambhani

Date: 28 Dec 2022


State-wise threshold limits for E-way Bills

If the value of the shipment exceeds the cap set forth in the CGST Rules, carriers are required under GST to carry an e-way bill while moving the products from one location to another, whether or not through the way of supply. The CGST regulations stipulate a maximum of Rs. 50,000, mainly concerning interstate transportation. It became effective on April 1st, 2018. However, the states had the flexibility to determine the restrictions within each state, and in the first half of 2018, each state started to implement it on different dates.

 

This article summarises the intrastate e-way bill threshold limits for every 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, 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. 100,000 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.

 


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