State-Wise Threshold Limits for E-Way Bills in India
Quick Summary
- An e-way bill is required under GST when goods are transported and the consignment value crosses the applicable threshold.
- For inter-state movement, the general threshold is ₹50,000 across India.
- For intra-state movement, the threshold depends on the respective state or UT notification. Most states and UTs follow the standard intra-state limit of ₹50,000.
- Higher intra-state limits apply in Bihar, Delhi, Jharkhand, Madhya Pradesh, Maharashtra, Punjab, Rajasthan and Tamil Nadu, where the limit is generally ₹1,00,000.
- Rajasthan has a special intra-state structure, with a ₹1,00,000 limit for general movement and a ₹2,00,000 limit for movement within the same city.
- Madhya Pradesh allows an exemption for movement within the same district.
- Chhattisgarh and Goa apply e-way bill requirements only to specified notified goods categories for intra-state movement.
- Kerala has a special rule for intra-state movement of gold and precious stone goods. For such goods, the e-way bill limit is ₹10 lakh.
- West Bengal now follows the ₹50,000 intra-state threshold, after the threshold was reduced from ₹1,00,000 in December 2023.
- Jammu & Kashmir generally follows the central threshold of ₹50,000 for intra-state and inter-state movement.
- From January 1, 2025, e-way bills cannot be generated for invoices, delivery challans or other documents older than 180 days.
- E-way bill extension is capped at 360 days from the original date of generation.
- 2FA/MFA is mandatory for all taxpayers and transporters using the e-way bill system.
- Transporting goods without a valid e-way bill can lead to penalty, detention of goods and detention of the vehicle.
What Is an E-Way Bill?
An e-way bill is an electronic document generated on the GST e-way bill portal before the movement of goods begins. It is required under Rule 138 of the CGST Rules when the consignment value exceeds the applicable limit.
The e-way bill is generated in Form GST EWB-01 . Once generated, the system issues a 12-digit E-Way Bill Number, commonly referred to as an EBN. This EBN must be available to the person in charge of the conveyance during movement.
An e-way bill is required not only for sales, but also for non-sales movement of goods. This includes branch transfers, job work movement, goods sent for repair, goods sent for exhibition, goods returned by customers, and inward supply from an unregistered person, where applicable.
Parts of an E-Way Bill
An e-way bill has two main parts. Part A contains consignment details such as supplier GSTIN, recipient GSTIN, place of delivery, invoice or delivery challan number, document date, value of goods, HSN code and reason for transportation.
Part B contains transport details such as vehicle number, transporter ID, mode of transport and transport document details.
For road transport, the e-way bill is generally invalid unless Part B is filled in, except in specified short-distance cases where Part B is not required.
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Inter-State vs Intra-State Thresholds
Inter-State Movement
Inter-state movement refers to the transport of goods from one state or Union Territory to another. For inter-state movement, the general e-way bill threshold is ₹50,000.
Example: If goods worth ₹75,000 are transported from Delhi to Haryana, an e-way bill is required unless the goods fall under a specific exemption.
The ₹50,000 threshold applies to the movement of taxable goods across state or UT borders. It also applies to non-sale movements such as branch transfer, stock transfer, job work , and return of goods, if the value crosses the limit.
Intra-State Movement
Intra-state movement refers to the transport of goods within the same state or Union Territory. For intra-state movement, the threshold may change from one state to another because states can issue their own notifications for local movement.
For example, the intra-state threshold for general goods is ₹1,00,000 in Maharashtra, while many other states follow the standard ₹50,000 threshold. Rajasthan has a higher threshold for movement within the same city, while Kerala has a special rule for specified gold and precious stone goods.
Complete State-Wise E-Way Bill Threshold Table
Inter-state movement: E-way bill is mandatory across India if the consignment value exceeds ₹50,000.
| State / UT | Intra-State Limit | Inter-State Limit | Notes |
|---|---|---|---|
| Andhra Pradesh | ₹50,000 | ₹50,000 | Applies to taxable goods above the threshold |
| Arunachal Pradesh | ₹50,000 | ₹50,000 | Standard threshold |
| Assam | ₹50,000 | ₹50,000 | Standard threshold |
| Bihar | ₹1,00,000 | ₹50,000 | Higher intra-state threshold |
| Chhattisgarh | ₹50,000 | ₹50,000 | Required only for 15 specified goods; exempt for others |
| Delhi | ₹1,00,000 | ₹50,000 | Higher intra-state threshold for movement within Delhi |
| Goa | ₹50,000 | ₹50,000 | Required for 22 notified goods categories only |
| Gujarat | ₹50,000 | ₹50,000 | Exemptions apply for job work and certain yarn types |
| Haryana | ₹50,000 | ₹50,000 | Standard threshold |
| Himachal Pradesh | ₹50,000 | ₹50,000 | Standard threshold |
| Jammu & Kashmir | ₹50,000 | ₹50,000 | Generally follows central limit of ₹50,000 |
| Jharkhand | ₹1,00,000 | ₹50,000 | Higher intra-state threshold, except specified goods |
| Karnataka | ₹50,000 | ₹50,000 | Standard threshold |
| Kerala | ₹50,000 | ₹50,000 | ₹10 lakh limit for intra-state movement of Gold/Precious Stones |
| Madhya Pradesh | ₹1,00,000 | ₹50,000 | No E-way bill for movement within the same district |
| Maharashtra | ₹1,00,000 | ₹50,000 | Higher intra-state threshold for general goods |
| Manipur | ₹50,000 | ₹50,000 | Standard threshold |
| Meghalaya | ₹50,000 | ₹50,000 | Standard threshold |
| Mizoram | ₹50,000 | ₹50,000 | Standard threshold |
| Nagaland | ₹50,000 | ₹50,000 | Standard threshold |
| Odisha | ₹50,000 | ₹50,000 | Standard threshold |
| Puducherry | ₹50,000 | ₹50,000 | Standard threshold |
| Punjab | ₹1,00,000 | ₹50,000 | Higher intra-state threshold |
| Rajasthan | ₹1,00,000 | ₹50,000 | ₹2,00,000 limit within the same city |
| Sikkim | ₹50,000 | ₹50,000 | Standard threshold |
| Tamil Nadu | ₹1,00,000 | ₹50,000 | Higher intra-state threshold |
| Telangana | ₹50,000 | ₹50,000 | Standard threshold |
| Tripura | ₹50,000 | ₹50,000 | Standard threshold |
| Uttar Pradesh | ₹50,000 | ₹50,000 | Standard threshold |
| Uttarakhand | ₹50,000 | ₹50,000 | Standard threshold |
| West Bengal | ₹50,000 | ₹50,000 | Updated: Threshold reduced to ₹50,000 (Dec 2023) |
| Andaman & Nicobar | ₹50,000 | ₹50,000 | Standard threshold |
| Chandigarh | ₹50,000 | ₹50,000 | Standard threshold |
| D&NH and D&D | ₹50,000 | ₹50,000 | Standard threshold |
| Ladakh | ₹50,000 | ₹50,000 | Standard threshold |
| Lakshadweep | ₹50,000 | ₹50,000 | Standard threshold |
How Is Consignment Value Calculated?
Consignment value is used to decide whether an e-way bill is required. It is calculated based on the value declared in the invoice, bill of supply or delivery challan.
The value includes: Taxable value of goods, CGST, SGST or UTGST, IGST and Cess, if charged in the document
If an invoice contains both taxable and exempt goods, the value of exempt goods is excluded while calculating the consignment value for the e-way bill threshold.
Example
A supplier issues one invoice with taxable goods worth ₹45,000, GST of ₹8,100, and exempt goods worth ₹20,000.
For the e-way bill threshold, the value will be ₹53,100 because the taxable value and GST are counted. The ₹20,000 exempt goods value is not counted.
Since ₹53,100 exceeds ₹50,000, an e-way bill will be required if the movement is above the standard threshold.
Important:
If the invoice contains only exempt goods, e-way bill is not required under the taxable goods threshold.
If multiple invoices are carried in one vehicle, each consignment should be checked separately. However, transporter-level obligations may arise when multiple consignments are carried together and the aggregate value crosses the applicable limit.
If goods are moved under a delivery challan, such as branch transfer or job work, the value declared in the delivery challan is used for the e-way bill threshold.
Who Can Generate an E-Way Bill?
An e-way bill can be generated by the registered supplier, registered recipient, transporter, e-commerce operator , or courier agency, depending on the nature of the transaction.
| Person | When They Generate the E-Way Bill |
|---|---|
| Registered supplier | When goods are supplied or moved from their place of business |
| Registered recipient | When goods are received from an unregistered supplier and the recipient is known before movement starts |
| Transporter | When goods are handed over for road transport, and the supplier or recipient has not generated the e-way bill |
| E-commerce operator | When authorized by the consignor for goods supplied through the platform |
| Courier agency | When authorized by the consignor for courier-based movement |
If the supplier is unregistered and the recipient is registered, the movement is treated as caused by the registered recipient if the recipient is known before the movement begins. In such cases, the registered recipient should ensure compliance with the e-way bill.
If a transporter does not have a GSTIN, the transporter can enroll on the e-way bill portal and obtain a transporter ID . This transporter ID is then used for Part B and transport-related updates.
Step-by-Step E-Way Bill Generation Process
E-way bills can be generated through the web portal, SMS, mobile app, bulk upload, API integration, or accounting software integrated with the e-way bill system. The standard portal process is explained below.
Step 1: Log in to the E-Way Bill Portal
Visit the e-way bill portal and log in using your GSTIN, username and password. 2FA/MFA is mandatory for taxpayers and transporters, so make sure the registered mobile number and authentication method are active before dispatch.
Step 2: Go to Generate New
From the dashboard, select E-Way Bill and then choose Generate New.
Step 3: Select Transaction Type
Choose Outward if you are the supplier sending goods.
Choose Inward if you are the recipient receiving goods, especially when goods are received from an unregistered supplier.
Step 4: Fill Part A
Enter the transaction details carefully. Part A usually includes document type, document number, document date, supplier GSTIN, recipient GSTIN, place of delivery, PIN code, HSN code, goods description, quantity, unit, taxable value, tax rate and reason for transportation.
The document date must not be older than 180 days from the date of e-way bill generation . This applies to invoices, bills of supply, delivery challans and other eligible documents used for e-way bill generation.
Step 5: Check HSN Details
The e-way bill system validates HSN digits based on annual aggregate turnover. Taxpayers with annual aggregate turnover above ₹5 crore must enter at least 6-digit HSN codes. Other taxpayers must enter at least 4-digit HSN codes.
Incorrect or incomplete HSN details can block e-way bill generation. Businesses should keep item masters updated in their billing or accounting software to avoid dispatch delays.
Step 6: Fill Part B
Enter the mode of transport and transport details. For road movement, enter the vehicle number. For rail, air, or ship movement, enter the relevant transport document details.
For road transport, Part B is required for a valid e-way bill, except in specific 50 km cases.
Step 7: Submit and Generate EBN
After checking all details, submit the form. The portal generates a 12-digit E-Way Bill Number. The EBN is made available to the supplier, recipient, and transporter.
Step 8: Carry the E-Way Bill During Transport
The person in charge of the vehicle should carry the invoice or delivery challan along with the e-way bill number. The e-way bill may be carried in printed or digital form.
50 km Rule for Part B
Part B may be skipped in specific short-distance movements within the same state or UT.
Part B is not required when goods are transported up to 50 km from the consignor’s place of business to the transporter’s place of business for further transportation.
Part B is also not required when goods are transported up to 50 km from the transporter’s place of business to the consignee’s place of business.
This is not a full exemption from e-way bill. If the consignment value crosses the applicable threshold, Part A is still required. The relaxation is only for vehicle details in Part B.
E-Way Bill Validity: Distance and Time Rules
E-way bill validity is calculated based on the distance between the origin and the destination.
| Cargo Type | Validity Rule |
|---|---|
| Normal cargo | 1 day for up to 200 km |
| Normal cargo beyond 200 km | 1 additional day for every 200 km or part thereof |
| Over Dimensional Cargo | 1 day for up to 20 km |
| ODC beyond 20 km | 1 additional day for every 20 km or part thereof |
| Multimodal shipment involving ship movement | 1 day for up to 20 km and 1 additional day for every 20 km or part thereof |
Example
If normal goods are transported over 430 km, the e-way bill is valid for 3 days. The first 200 km gives 1 day, the next 200 km gives another day, and the remaining 30 km gives one additional day.
If Over Dimensional Cargo is transported for 100 km, the validity is 5 days because ODC validity is calculated at 20 km per day.
If the route distance is entered incorrectly, the validity period may become shorter than required. This can create expiry risk during transit.
How to Extend an E-Way Bill
If goods cannot reach the destination within the validity period, the e-way bill can be extended. An extension is usually needed in cases such as a vehicle breakdown, an accident, a natural calamity, a road blockage, a transshipment delay, or a law-and-order disruption.
The extension window is 8 hours before and after expiry.
Steps to Extend E-Way Bill Validity
- Log in to the e-way bill portal.
- Go to E-Way Bill and select Extend Validity.
- Enter the E-Way Bill Number.
- Enter the reason for the extension.
- Update the current place, remaining distance, and vehicle details, if required.
- Submit the request.
- After submission, the system generates the revised validity period.
360-Day Extension Cap
From January 1, 2025, e-way bill extension is allowed only up to 360 days from the original date of generation. This prevents the indefinite extension of old e-way bills.
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Cancellation Rules
An e-way bill can be cancelled within 24 hours of generation if goods are not transported or the goods are not transported as per the details entered in the e-way bill.
An e-way bill cannot be cancelled if it has already been verified in transit by an officer.
There is no edit option for key details after generation. If the e-way bill has a major error and cancellation is still allowed, cancel it within 24 hours and generate a fresh e-way bill.
Common reasons for cancellation include wrong vehicle number, wrong invoice details, wrong recipient details, duplicate e-way bill, cancelled invoice or goods not dispatched.
Mandatory E-Way Bill Cases Regardless of Value
In some cases, an e-way bill is mandatory even if the consignment value is below ₹50,000.
Inter-State Job Work
If goods are sent by a principal from one state or UT to a job worker in another state or UT, an e-way bill is required, irrespective of consignment value. The e-way bill may be generated by the principal or by the registered job worker.
Inter-State Handicraft Goods
If handicraft goods are transported from one state or UT to another by a person exempted from GST registration under the relevant provisions, an e-way bill is required, irrespective of the consignment value.
State-Specific Notified Cases
Some states may have special commodity-specific rules. Kerala’s intra-state e-way bill rule for specified gold and precious stone goods is one such example. In Kerala, the threshold for this category is ₹10 lakh and above, not ₹50,000.
E-Way Bill for Non-Sale Transactions
An E-way bill is not limited to sales invoices. It can also be required for movement of goods without sale.
Common non-sale movements include branch transfer, stock transfer, goods sent for job work, goods received back from job work, goods sent for repair, goods sent for testing, goods sent for exhibition, goods sent on approval and goods returned by customers.
For these movements, the e-way bill is usually generated using a delivery challan or other eligible transport document. The value declared in the document is used to check the threshold.
Example: A manufacturer sends machinery parts worth ₹80,000 from its Delhi branch to its Haryana branch. Even though there is no sale, the movement is inter-state and the value exceeds ₹50,000. An e-way bill is required.
Goods Exempted from E-Way Bill
E-way bill is not required in certain cases, even if the value is high. These exemptions are listed under Rule 138(14) and related notifications.
| Exempted Category | Examples / Details |
|---|---|
| Goods listed in the Rule 138 annexure | LPG for household and NDEC customers, kerosene oil under PDS, postal baggage, currency, used personal and household effects, coral |
| Specified Chapter 71 goods | Natural or cultured pearls, precious or semi-precious stones, precious metals, jewellery and goldsmiths’ articles, subject to state-specific rules such as Kerala gold e-way bill |
| Non-motorised transport | Goods moved by hand cart, cycle rickshaw, bullock cart or similar non-motorised conveyance |
| Customs-controlled movement | Goods moved from customs port, airport, air cargo complex or land customs station to ICD or CFS for customs clearance |
| Customs bond or customs seal movement | Goods transported under customs bond, customs supervision or customs seal |
| Nepal and Bhutan transit cargo | Transit cargo moving from or to Nepal or Bhutan |
| Certain exempt goods | Goods exempt under specified GST exemption notifications, except de-oiled cake |
| Non-GST goods | Alcoholic liquor for human consumption, petroleum crude, petrol, diesel, natural gas and aviation turbine fuel |
| Schedule III activities | Goods movement treated as neither supply of goods nor supply of services |
| Defence movement | Goods moved by defence formation under the Ministry of Defence as consignor or consignee |
| Government rail movement | Goods transported by rail where consignor is Central Government, State Government or local authority |
| Empty cargo containers | Empty containers moved without supply of goods |
| Weighbridge movement | Goods moved up to 20 km from business place to weighbridge and back with delivery challan |
| Empty LPG cylinders | Empty LPG cylinders moved for reasons other than supply |
Businesses should not assume exemption only because goods are low-value or commonly traded. The exemption depends on the nature of goods, movement type, transport mode and applicable notification.
Current E-Way Bill Updates Applicable in 2026
180-Day Document Restriction
From January 1, 2025, an e-way bill cannot be generated if the invoice, bill of supply , delivery challan or other base document is older than 180 days.
Example: If an invoice is dated January 1, 2026, the e-way bill must be generated within 180 days from that document date. If the document becomes older than 180 days, the portal will not allow e-way bill generation.
360-Day Extension Cap
E-way bill validity cannot be extended beyond 360 days from the original generation date. This applies even if goods are delayed due to repeated transhipment or long movement cycles.
2FA/MFA Requirement
Two-factor authentication is mandatory for all taxpayers and transporters using the e-way bill system. Businesses should ensure that GST users, sub-users and transporter logins are active before dispatch hours.
If authentication access is not ready, dispatch may be delayed even if the invoice is ready.
HSN Code Validation
HSN validation is active on the e-way bill portal . Taxpayers with annual aggregate turnover above ₹5 crore must enter at least 6-digit HSN codes. Other taxpayers must enter at least 4-digit HSN codes.
This makes product master accuracy important. Wrong HSN entries can stop e-way bill generation, create invoice mismatch issues and delay dispatch.
VAHAN Vehicle Number Validation
Vehicle numbers entered in Part B are checked against vehicle registration records. If the vehicle number is wrong, inactive or not available in the database, the portal may show an alert or block further use until the details are corrected.
Before dispatch, businesses should confirm that the vehicle number is entered in the correct format and matches the actual vehicle.
PIN-to-PIN Distance Check
The e-way bill system uses distance for validity calculation. If the distance is entered too low, the e-way bill may expire before the vehicle reaches the destination.
For long-distance transport, businesses should check the practical route distance before generating the e-way bill.
Part B Timing
A Part A entry cannot remain open indefinitely for a later Part B update. Businesses should update Part B within the allowed time and avoid creating Part A entries much earlier than the actual dispatch plan.
Penalty for E-Way Bill Non-Compliance
Transporting taxable goods without required documents, including a valid e-way bill where applicable, can attract penalty under GST .
Penalty Under Section 122
If taxable goods are transported without the required documents, the penalty can be ₹10,000 or an amount equivalent to the tax evaded, whichever is higher.
This applies where the offence is treated as transportation of taxable goods without proper documents or where incorrect documents are used in a way that affects tax compliance.
Detention and Release Under Section 129
If goods are transported in contravention of GST law or rules, the goods and conveyance may be detained or seized.
| Situation | Penalty for Release |
|---|---|
| Owner of goods comes forward | 200% of tax payable on such goods |
| Owner of goods does not come forward | 50% of value of goods or 200% of tax payable, whichever is higher |
| Exempt goods, owner comes forward | 2% of value of goods or ₹25,000, whichever is lower |
| Exempt goods, owner does not come forward | 5% of value of goods or ₹25,000, whichever is lower |
The officer must issue a notice after detention or seizure and provide an opportunity of being heard before penalty is determined.
If the penalty is not paid within the prescribed time after the order, the detained goods or conveyance may be sold or disposed of as per GST rules.
Confiscation Under Section 130
Confiscation can apply in serious cases where there is intent to evade tax, unaccounted taxable goods, supply without registration where registration is required, or use of a conveyance in contravention of GST provisions.
Confiscation is more severe than routine detention. It requires adjudication and opportunity of being heard.
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Practical Examples
Example 1: Inter-State Sale Above ₹50,000
A Delhi supplier sells goods worth ₹70,000 to a buyer in Uttar Pradesh. Since the movement is inter-state and value exceeds ₹50,000, an e-way bill is required.
Example 2: Intra-State Sale in Maharashtra
A Maharashtra supplier moves goods worth ₹90,000 from Pune to Mumbai. Maharashtra has a higher intra-state threshold of ₹1,00,000 for general goods, so e-way bill may not be required unless the goods fall under a specified category.
Example 3: Intra-State Sale in a ₹50,000 State
A Karnataka supplier moves goods worth ₹90,000 from Bengaluru to Mysuru. Karnataka follows the standard ₹50,000 threshold, so an e-way bill is required.
Example 4: Branch Transfer
A business transfers goods worth ₹1,20,000 from its Delhi GSTIN to its Haryana GSTIN. This is not a sale, but it is inter-state movement above ₹50,000. An e-way bill is required.
Example 5: Kerala Gold Movement
A registered jeweller in Kerala moves gold jewellery worth ₹12 lakh from one branch to another within Kerala. Since the goods fall under the specified gold and precious stone category and value exceeds ₹10 lakh, an e-way bill is required even though the movement is within the state. Part B is not required for this Kerala gold e-way bill.
Example 6: Invoice Older Than 180 Days
A business tries to generate an e-way bill in April 2026 for an invoice dated September 2025. Since the document is older than 180 days, the portal will not allow e-way bill generation.
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Conclusion
E-way bill compliance in 2026 requires correct handling of threshold, state-specific limits, consignment value, HSN code, Part B details, validity and extension timelines.
For inter-state movement, the general threshold is ₹50,000. For intra-state movement, the limit depends on the state or UT notification. States such as Maharashtra, Delhi, Bihar, Punjab, Tamil Nadu, Jharkhand, Madhya Pradesh and West Bengal have higher intra-state limits, while Rajasthan has a higher within-city limit for eligible goods. Kerala has a separate rule for specified gold and precious stone goods at ₹10 lakh and above.
The most common mistakes are using the wrong state threshold, counting exempt goods incorrectly, missing Part B, entering the wrong vehicle number, using an old invoice, entering incomplete HSN codes and allowing the e-way bill to expire during transit.
BUSY's e-way bill software , helps businesses generate e-way bills directly from invoices, maintain GST-ready item masters, reduce HSN errors, update transporter details and track dispatch compliance from one system. This helps businesses avoid manual mistakes and keep goods movement aligned with GST e-way bill rules.
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