E-Way Bill Limits in Different States of India in 2024
eway bill format

eWay Bill Limit – Do you know that different states in India follow different eway bill limits for intra-state (within the state) movement of goods?

Yes, while the central government has fixed the eway bill limit for inter-state (between states) movement of goods, the state governments were given a choice to choose the eway bill limit for within-the-state movement of goods.

While most Indian states follow the same e-way bill limit even for within the state movement of goods, a few states have different limits and exemptions.

This page will discuss the eway bill limit for inter-state movement, intra-state movement, and each state’s eway bill thresholds in detail.

e-Way Bill Limit for Inter-State (State-to-State) Movement

The central government has fixed the e-way bill limit for inter-state or state-to-state movement of goods as per the CGST Rules.

As per the recent update, both registered and unregistered transporters are required to carry an e-way bill while transporting goods worth more than Rs.50,000 between the states in a motorised vehicle.

The nature of movement may not necessarily be in relation to a supply. It could be due to the return of goods, transfer to another branch, job work or consignment. An inward supply from an unregistered person also requires an e-way bill if the bill value meets the set threshold.

The e-Way Bill provisions for inter-state supplies were implemented across India from 1st April 2018.

e-Way Bill Limit for Intra-State (within the state) Movement

The decision to implement the mandatory e-way bill for supplies within the state was left to the respective state governments.

Many states in India have made it mandatory to generate e-way bills for the movement of goods worth more than Rs.50,000 within the state.

While most states have kept the eway bill limit at Rs.50,000, a few states had a different eway bill limit threshold. Let’s look at each one of them in detail.

State-Wise e-Way Bill Limit

 

State Name

eWay Bill Limit

Intra-State Limits Effective From

Within the State

(Intra-State)

State-to-State (Inter-State)

Arunachal Pradesh

Rs.50,000

Rs.50,000

25 April 2018

Assam

Rs.50,000

Rs.50,000

16 May 2018

Andhra Pradesh

Rs.50,000

Rs.50,000

15 April 2018

Bihar

Rs.1,00,000

Rs.50,000

20 April 2018

Chhattisgarh

Rs.50,000 only on certain goods,

Rs.50,000

1 June 2018

Chandigarh

Rs.50,000

Rs.50,000

25 May 2018

Delhi

Rs.1,00,000

Rs.50,000

16 June 2018

Goa

Rs.50,000 only on 22 items

Rs.50,000

1 June 2018

Gujarat

Rs.50,000 only on 19 items

Rs.50,000

15 April 2018

Haryana

Rs.50,000

Rs.50,000

20 April 2018

Himachal Pradesh

Rs.50,000 only on 17 items

Rs.50,000

5 May 2018

Jammu & Kashmir

No e-way Bill Required

Rs.50,000

1 Dec 2019

Jharkhand

Rs.1,00,000 on all goods except for 12 items

Rs.50,000

September 2018

Karnataka

Rs.50,000

Rs.50,000

1 April 2018

Kerala

No e-way bill is required if the specified conditions are met

Rs.50,000

May 2018

Madhya Pradesh

Rs.50,000 on all goods except for the specified ones

Rs.50,000

March 2022

Maharastra

Rs.1,00,000; No e-way bill required for Hank, Yarn, Fabric and Garments sent for job work.

Rs.50,000

1 July 2018

Manipur

Rs.50,000

Rs.50,000

30 May 2018

Meghalaya

Rs.50,000

Rs.50,000

30 May 2018

Mizoram

Rs.10,000

Rs.50,000

1 June 2018

Nagaland

Rs.50,000

Rs.50,000

1 May 2018

Odisha

Rs.50,000

Rs.50,000

1 April 2018

Punjab

Rs. 1,00,000 for all goods

Rs.50,000 for specified goods

Rs.50,000

8 October 2018

Rajasthan

Rs. 2,00,000 for within-the-city movement for all goods except all types of tobacco products

Rs.1,00,000 within the state

Rs.50,000

1 April 2022

Sikkim

Rs.50,000

Rs.50,000

1 May 2018

Tamilnadu

Rs.1,00,000 for all taxable goods

Rs.50,000

2 Jun 2018

Telangana

Rs.50,000

Rs.50,000

15 April 2018

Tripura

Rs.50,000

Rs.50,000

 20 April 2018

Uttar Pradesh

Rs.50,000

Rs.50,000

1 April 2018

Uttarakhand

Rs.50,000

Rs.50,000

20 April 2018

West Bengal

Rs.50,000

Rs.50,000

1 December 2023

Puducherry

Rs.50,000

Rs.50,000

25 April 2018

e-Way Bill Limit in Rajasthan

e-Way Bill Within the City in Rajasthan: 

From April 1, 2022, the Rajasthan Government increased the e-way Bill limit for moving goods within the same city to Rs. 2 Lakhs. The limit applies to all taxable goods except Tobacco and its products (chewing Tobacco, khaipi cigarettes, bidi, etc., classified under Chapter 24), Pan Masala, wood and articles of wood, and Iron and steel.

e-Way Bill Limit Within the State of Rajasthan:

From April 1, 2021, the Rajasthan Government revised the e-Way Bill limit for within the state movement of goods to Rs.1 Lakh. This means the movement of goods within Rajasthan with a consignment value exceeding Rs.1 lakh requires an e-way bill.

The revised eway bill limit applies to all goods except tobacco and its products like chewing tobacco, khaini, cigarettes, bidi, etc., and Pan Masala.

e-Way Bill Limit From Rajasthan to Other States:

The e-way bill inter-state limit in Rajasthan is like any other Indian state, which is fixed at Rs.50,000 by the Central Government.

e-Way Bill Limit in Maharashtra

e-Way Bill Limit Within Maharashtra:

The Maharastra e-way bill intra-state limit or within the state limit is detailed here. As per the notification released by the Maharashtra State government in 2018, starting 1st July 2018, e-way is required to move goods with consignment value exceeding Rs.1 lakh.

This means no eway bill is required if the consignment value of the goods in the vehicle is less than Rs.1 lakh.

Further, an e-way bill is also not required in Maharashtra if the consignment includes goods like Hank, Yarn, Fabric and Garments transported for a distance of up to 50 KM within the State for the purpose of job work.

e-Way Bill Limit From Maharashtra to Other State:

If you’re transporting goods from Maharashtra to other states in India, you need to generate an e-way bill if the consignment value of the goods in the motorised vehicle is more than Rs.50,000.

e-Way Bill Limit in Delhi

e-Way Bill Intra-State Limit Delhi:

The Delhi e-way bill intra-state limit or within the state limit is detailed here. As per the notification released by the Delhi State government in 2018, starting 16th June 2018, e-way is required to move goods with consignment value exceeding Rs.1 lakh.

Further, no e-way bill is required if the supply takes place from a registered business place of a taxable person to an unregistered buyer, irrespective of the consignment value.

However, the supply must be accompanied by an invoice or bill of supply, voucher, delivery challan or bill of entry, whichever is applicable, as per Section 31 of the Delhi GST Act.

e-Way Bill Inter-State Limit Delhi:

If you’re transporting goods from Delhi to other states in India, you need to generate an e-way bill if the consignment value of the goods in the motorised vehicle is more than Rs.50,000

e-Way Bill Limit in Karnataka

Karnataka is the first state to implement both intra-state and inter-state eway bills from 1st April 2018. Accordingly, for both intra-state and inter-state movement of goods, eway bill limit in Karnataka is Rs.50,000.

e-Way Bill Limit in Tamilnadu

e-Way Bill Intra-State Limit Tamilnadu:

From 2 June 2018, the Tamilnadu Government implemented the eway bill requirement for intra-state movement of goods. As per the notification, no e-way is required for within-the-state movement of goods if the consignment value is less than Rs.1 lakh. This means eway bill limit in Tamilnadu for within the state movement of goods is Rs.1 Lakh.

e-Way Bill Inter-State Limit Tamilnadu:

If you’re transporting goods from Tamilnadu to other states in India, you need to generate an e-way bill if the consignment value of the goods in the motorised vehicle is more than Rs.50,000.

e-Way Bill Limit in Gujarat

e-Way Bill Intra-State Limit Gujarat:

The Gujarat government has made e-way bill generation mandatory for the movement of certain goods within the state only when the consignment value is more than Rs.50,000.

The state has identified 19 items for which an e-way bill is mandatory when transported within the state. Here is the list –

  1. Edible oil of any kind
  2. Taxable Oil seeds
  3. Oil cakes
  4. Iron and steel
  5. Ferrous and non-ferrous metal and scrap thereof
  6. Ceramic tiles
  7. Brass parts and Brass items
  8. Processed tobacco and related products
  9. Cigarette, Gutkha and Pan Masala
  10. Yarn
  11. Plywood, Block Board, Decorative and laminated Sheets
  12. Coal, including Coke in all its forms
  13. Timber and Timber Products
  14. Cement
  15. Marble and Granite
  16. Kota Stones
  17. Naphtha
  18. Light Diesel Oil and
  19. Tea in any form

Therefore, the eway bill limit in Gujarat is Rs.50,000.

e-Way Bill Inter-State Limit Gujarat:

If you’re transporting goods from Gujarat to other states in India, you need to generate an e-way bill if the consignment value of the goods in the motorised vehicle is more than Rs.50,000.

e-Way Bill Limit in Haryana

e-Way Bill Intra-State Limit Haryana:

Haryana implemented eway bill for the intra-state movement of goods starting 20 April 2018. Accordingly, an e-way bill needs to be generated to move goods within Haryana if the consignment value is more than Rs.50,000.

e-Way Bill Inter-State Limit Haryana:

If you wish to move goods outside Haryana, you must have an e-way bill if the consignment value exceeds Rs.50,000.

For businesses managing these logistics, adopting billing software for hardware shop like myBillBook can streamline your operations, making it easier to generate e-way bills and manage your financial documentation efficiently.

FAQs on e-Way Bill Limit

 

What is the e-way bill limit for inter-state supply?

The e-way bill limit for interstate supply is currently set at Rs.50,000.

What is the e-way bill limit from one state to another?

For moving goods from one state to another, the e-way bill limit is Rs.50,000.

Is e-way bill compulsory for interstate movement?

Yes, the e-way bill is compulsory for interstate movement if the value of the consignment exceeds Rs.50,000.

What is the limit of e-way bill in 2023?

As of 2023, the e-way bill limit remains at Rs.50,000 for interstate supply.

Is eway bill mandatory for value above Rs.50,000?

Yes, an e-way bill is mandatory for transactions above Rs.50,000, whether it’s for interstate or intrastate movement. However, for some states, the intra-state e-way bill limit is different. Check the above table for state-wise eway bill limit for intra-state movement of goods.

Is e-way bill mandatory for value below Rs.50,000?

No, for transactions below Rs.50,000, the generation of an eway bill is not mandatory, whether it’s for interstate or intrastate movement.

What is interstate or intrastate supply?

Interstate supply involves the movement of goods from one state to another, while intrastate supply refers to the movement of goods within the boundaries of the same state.

What is an example of interstate supply?

Interstate supply means transporting goods from one state to another. For instance, goods transported from Karnataka to Maharashtra come under interstate supply.

What is the eway bill limit in Rajasthan and other states?

The eway bill limit varies for every state. In Rajasthan, the intrastate limit was Rs.1 Lakh, and Rs.2,00,000 for within-the-city movement of all goods except tobacco and its related goods. The eway bill limits for other states are listed in the table above.

What is the eway bill limit in Maharashtra?

Maharashtra, like other states, has an interstate eway bill limit of Rs.50,000. For intra-state movement, the limit is Rs.1,00,000.

In which case is an e-way bill not required?

An e-way bill is not if the distance between the supplier and the recipient is less than or equal to 50kms. It is also not required for specific exempted goods or certain transportation situations, such as from ports to inland depots for customs clearance.

Categories: eWay Billing
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