State-wise e-way bill limit (2024) With the E-Way Bill (EWB) system , India has been able to ensure hassle-free and transparent transportation of goods, both inter-state and intra-state, within the Goods and Services Tax (GST) regime. As digitalisation grows and the government is all set to formalise the economy, knowing every state-specific limit is important for entities. In this blog, we will explore the E-Way Bill limits for 2024 in key states such as Rajasthan, Maharashtra, Delhi, and West Bengal. Additionally, we will outline the requirements for interstate transportation and the applicable exemptions.
What is an E-Way Bill? An E-Way Bill is an electronic document that is generated on the GST Portal evidencing the movement of goods. The bill is also compulsory for the transport of goods over a specific amount, be it within a state (intrastate) or among states (interstate). Details such as the consignee, consigner, transport route and even the value of goods are to be included in this E-Way Bill.
Importance of E-Way Bills Transporting goods through E-Way Bills prevents any kind of illegal saving on the payment of taxes, and keeps all on track after all. It also has the benefit for authorities of tracking goods in real-time, which increases visibility along the supply chain. Failure to comply will invite penalties, fines or goods may even be seized; therefore it is an absolute necessity for businesses.
E-Way Bill Generation: Interstate vs. Intrastate Here is a table that illustrates the distinction between E-Way Bill requirements for interstate and intrastate movement:
Category Threshold Additional Notes Interstate Movement Goods worth more than ₹50,000 Applies uniformly across all states for movement across state borders. Intrastate Movement Varies by state (threshold determined by each state’s GST council) Different states have different thresholds for requiring an E-Way Bill within the state.
This table outlines the basic differences between the E-Way Bill requirements for interstate and intrastate goods movement based on their respective thresholds.
State-Wise E-Way Bill Limits for 2024 Here is the complete table with all the states and their respective E-Way Bill threshold limits:
Sr. No. State E-Way Bill Threshold Limit Relevant Notification 1 Andhra Pradesh Rs.50,000 for all taxable goods CCT's Notification, 11th April 2018 2 Arunachal Pradesh Rs.50,000 for all taxable goods Notification No. 14/2018-State Tax, 23rd March 2018 3 Assam Rs.50,000 for all taxable goods (Temporarily suspended) Notification No. 30/2019-GST, 16th Dec 2019; suspended May 2018 4 Bihar Rs.1,00,000 Notification No. S.O. 14, 14th Jan 2019 5 Chhattisgarh Rs.50,000 for specified goods Notification, 19th June 2018 6 Delhi Rs.1,00,000 for all taxable goods Notification, 15th June 2018 7 Goa Rs.50,000 for 22 specific goods Notification, 28th May 2018 8 Gujarat Rs.50,000 for all taxable goods (except specified categories) Notification, 19th September 2018 9 Haryana Rs.50,000 for all taxable goods Notification, 19th April 2018 10 Himachal Pradesh Rs.50,000 for all taxable goods Notification, 31st May 2018 11 Jammu & Kashmir No e-way bill required for intrastate transport Notification, 30th November 2019 12 Jharkhand Rs.1,00,000 for goods other than specified goods Notification No. S.O. 66, 26th Sept 2018 13 Karnataka Rs.50,000 for all taxable goods Press Release, 29th March 2018 14 Kerala Rs.50,000 for all taxable goods Press Release, 10th April 2018 15 Madhya Pradesh Rs.1,00,000 except tobacco, pan masala, medicines, etc. Notification No. FA3-08/2018/1/V(18), 23rd March 2022 16 Maharashtra Rs.1,00,000 for all taxable goods Notification No. 15E, 29th June 2018 17 Manipur Rs.50,000 for all taxable goods CBIC Press Release, 24th May 2018 18 Meghalaya Rs.50,000 for all taxable goods Notification No. ERTS(T)84/2017/20, 20th April 2018 19 Mizoram Rs.50,000 for all taxable goods Notification No.J.21011/2(iii)/2018-TAX/Pt, 2nd July 2018 20 Nagaland Rs.50,000 for all taxable goods Notification No. 6/2018, 19th April 2018 21 Odisha Rs.50,000 for all taxable goods Press Release, 31st May 2018 22 Puducherry Rs.50,000 for all taxable goods Notification, 24th April 2018 23 Punjab Rs.1,00,000 for all taxable goods No. PA/ETC/2018/175, 13th Sept 2018 24 Rajasthan Rs.2,00,000 except tobacco, pan masala, articles of wood, iron & steel GST Notification 02/2022-Rajasthan, 24th Feb 2022 25 Sikkim Rs.50,000 for all taxable goods Press Release, 23rd April 2018 26 Tamil Nadu Rs.1,00,000 for all taxable goods Notification No. 09, 31st May 2018 27 Telangana Rs.50,000 for all taxable goods Press Release, 10th April 2018 28 Tripura Rs.50,000 for all taxable goods Notification No.F.1-11(91)-TAX/GST/2018, 17th April 2018 29 Uttar Pradesh Rs.50,000 for all taxable goods Notification No. 38, 11th April 2018 30 Uttarakhand Rs.50,000 for all taxable goods Notification, 17th April 2018 31 West Bengal Rs.1,00,000 for all taxable goods Notification No. 11/2018-C.T./GST, 30th May 2018
You might also be interested in our other blog on How to cancel an E-Way Bill on Web
How to Generate an E-Way Bill The E-Way Bill generation is a digital process and very simple. Here's a step-by-step guide:
1. Sign in to the GST gateway utilizing substantial qualifications
2. Fill vehicle and transit details including transporter ID, vehicle number, and distance.
3. Fill in consignment information, invoice number and value of goods, and HSN codes.
4. Thereafter, click on Submit and Generate E-Way Bill. The system will generate an E-Way Bill Number (EBN) which needs to be provided to the transporter.
5. Keep Bill with you during transit, authorities can ask for this at checkpoints or inspections.
There are several transaction types in e-way bills, which are better explained in our other blog “What are the different Transaction Types in e-way bills? ”
Penalties for Non-Compliance In case of non-adherence to E-Way Bill rules, the following may be levied as penalties:
1. Goods Seizure: If any goods are being moved without an E-Way Bill, the same can be seized.
2. Fines: Grounds to levy penalties of Reg ₹10,000 or the amount of tax deficiencies reported as reduced output tax liabilities profit.
3. Legal Action: More legal implications such as suspension of GST registration may tag along with continued 'non-compliance'.How to cancel an E-Way Bill on Android
Benefits of E-Way Bill System 1. Enhanced Transparency The E-Way Bill system, by tracking the inter-state movement of goods effectively helps reduce the chances of tax evasion.
2. Efficient Supply Chain: It takes the complications out of businesses and transporters enabling an effective supply chain.
3.Regulatory Compliance: Following the E-Way Bill rules is essential for businesses as it can help eliminate penalties and quicken the movement of goods from one place to another.
Challenges Faced by Businesses While the E-Way Bill system has its benefits, it has posed some challenges for businesses like the following-
1. Technical Glitches: Any problems with the portal like portal downtimes may delay in producing E-Way Bills.
2. Complexity for Small Companies : Small business owners could have problems with the extra compliance requirements, particularly those that do company in multiple states, and sometimes in states with distinct intrastate limits.
3. Penalties for errors: Incorrect details like vehicle no, invoice amount, or HSN codes can lead to penalties.
Conclusion The E-Way Bill system that is now in place has become a critical component supporting the GST cause in India, affording more visibility and regulation of the movement of goods. But every state has its limit for the compulsion of E-Way Bills, especially for Intra intra-state movement. This cap ₹50,000 is fructified uniformly across India for interstate movement.
Staying up-to-date with state limits allows businesses to operate more smoothly as well as avoid penalties. This makes it easier for compliance, although businesses still have to keep updating their processes and documentation.
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People Also Ask 1. Is e-way bill limit ₹1,00,000 as per notification? No. The standard e-way bill limit is ₹50,000 per consignment, unless a state has notified a different limit for intra-state movement.
2. Is e-way bill required for less than 50 km? Yes. The ₹50 km rule only relaxes vehicle number update in some cases. If the consignment value exceeds ₹50,000, an e-way bill is still required.
3. What is the threshold limit for GST registration state-wise? Normal states: ₹20 lakh (services), ₹40 lakh (goods)
Special category states: ₹10 lakh (services), ₹20 lakh (goods)
4. Is GST registration state-wise? Yes. GST registration is state-wise. You need a separate GSTIN for each state where you have business operations.
5. What is the e-way bill limit for 2026? As of now, the limit remains ₹50,000 per consignment for 2026, unless changed by a future government notification.
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