e-way bill threshold

E-Way Bill Threshold: A State-by-State Guide

Under the GST system, if goods are worth more than Rs.50,000, transporters must carry an e-way bill, especially for moving goods between states. Based on CGST rules, this requirement started on April 1, 2018. However, individual states can set their thresholds for transport within their borders, and they began applying these rules at different times in early 2018.

Following are the intra-state e-way bill thresholds –

Sr. No.StatesThresholdNotifications and Exemptions
1KeralaRs.50,000 for all taxable goodsPress Release published on 10th April 2018 
2BiharAbove Rs. 1,00,000Notification No. S.O. 14, dated 14th January 2019
3Madhya PradeshRs.1,00,000 for all taxable goodsNo. FA3-08/2018/1/V(18) | Dated: date 23/03/2022
Intra-district movement of all goods,
Inter-district movement of medical goods like
medicine, surgical goods, and certain
pharmaceutical ingredients.
An e-Way bill is required for the inter-district movement
of tobacco products and pan masala valued above 50,000

4Tamil NaduRs. 1,00,000 for all taxable goods.No EWB is required for a certain class of goods
as per Notification No. 09, dated 31st May 2018
5Jammu and KashmirNo e-way bill is required within the
Union Territory of Jammu and Kashmir
Notification No. 64, dated 30th November 2019
6West BengalRs. 1,00,000 for all taxable goods.Notification No. 11/2018-C.T./GST, dated 30th May 2018
Notification No. 13, dated 6th June 2018
7ChhattisgarhRs. 50,000 for specified goodsNotification No. F-10-31/2018/CT/V (46),
dated 19th June 2018
8PunjabRs. 1,00,000 for all taxable goods.No. PA/ETC/2018/175, dated 13th September 2018,
No EWB is required for the intra-state movement
of goods in specified cases. 
9Himachal PradeshRs.50,000 for all taxable goodsNotification No. 12-4/78-EXN-TAX-17408,
dated 31st May 2018
10GujaratRs.50,000 for all taxable goodsNo EWB is compulsory for the
intra-city movement of goods.
Apart from a few exemptions,
intra-state movement required EWB
11SikkimRs.50,000 for all taxable goodsPress Release dated 23rd April 2018
12TelanganaRs.50,000 for all taxable goodsPress Release dated 10th April 2018
13NagalandRs.50,000 for all taxable goodsNotification No. 6/2018. Dated: 19th April 2018
14UttarakhandRs.50,000 for all taxable goodsNotification No. 239/CSTUK/GST-Vidhi/2018-19,
dated 17th April 2018
15OdishaRs.50,000 for all taxable goodsPress Release dated 31st May 2018 
16JharkhandAbove Rs. 1,00,000 for goods other than
specified goods
Notification No. S.O. 66, dated 26th
September 2018
17Andhra PradeshRs.50,000 for all taxable goods E-way bill is required
for intrastate movement of goods only if the value
exceeds Rs.50,000/-
CCTs Ref. in CCW/GST/74/2015,
dated 11th April 2018
18Arunachal PradeshRs.50,000 for all taxable goodsCBIC Press Release dated 23-04-2018
and Notification No. 14/2018- State Tax
dated 23rd March 2018
19MaharashtraRs. 1,00,000 for all taxable goodsNotification No. 15E, dated 29th June 2018
No EWB is required for job work of certain goods
20RajasthanThe limit was Increased from Rs.50,000 to Rs.1,00,000
for all taxable goods except those falling
under Chapter 24 and Heading 2106
Notification No. F.17(131)ACCT/GST/2018/3544,
dated 16th May 2018 Intra-state movement of goods for
Job Work- No e-way bill vide Notification No.
F17 (131) ACCT/ GST/2017/3743, dated 6th August 2018 
21AssamRs.50,000 for all taxable goodsNotification No. 30/2019-GST,
dated 16th December 2019
22ManipurRs.50,000 for all taxable goodsCBIC Press Release dated 24th May 2018
23Mizoram50,000 for all taxable goodsNotification No.J.21011/2(iii)/2018-TAX/Pt,
dated 2nd July 2018
24TripuraRs.50,000 for all taxable goodsNotification No.F.1-11(91)-TAX/GST/2018 (Part- I),
dated 17th April 2018
25MeghalayaRs.50,000 for all taxable goodsNotification No. ERTS (T) 84/2017/20,
dated 20th April 2018
26HaryanaRs.50,000 for all taxable goodsNotification No. 49/ST-2, dated 19th April 2018
27KarnatakaRs.50,000 for all taxable goodsPress Release, dated 29-03-2018,
and notification no. No. FD 47 CSL 2017
dated 23rd March 2018
28DelhiRs. 1,00,000Notification No. 03, dated 15th June 2018
29Uttar PradeshRs.50,000 for all taxable goodsNotification No. 38, dated 11th April 2018  
Notification No.-E-way bill- R.F.I.D./sachaldal/2018-19/1025/commercial tax, dated 7th September 2018
30Goa50,000 – only for specified 22 goodsE-way bill is required for 22 listed goods vide
Notification No. CCT/26-2/2018-19/36,
dated 28th May 2018
31PuducherryRs.50,000 for all taxable goodsNotification No. F. No. 3240/CTD/GST/2018/3,
dated 24th April 2018

Read more: E-invoicing In GST: A Complete Guide
Read more: Top E-Invoicing Software in India: Detailed Analysis

For companies operating nationally, staying informed and compliant with these state-specific regulations is essential to ensure smooth operations and avoid legal complications. As the GST system evolves, businesses must remain agile and adapt to these regional variations in compliance requirements.

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