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.	States	Threshold	Notifications and Exemptions
1	Kerala	Rs.50,000 for all taxable goods	Press Release published on 10th April 2018
2	Bihar	Above Rs. 1,00,000	Notification No. S.O. 14, dated 14th January 2019
3	Madhya Pradesh	Rs.1,00,000 for all taxable goods	No. 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
4	Tamil Nadu	Rs. 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
5	Jammu and Kashmir	No e-way bill is required within the Union Territory of Jammu and Kashmir	Notification No. 64, dated 30th November 2019
6	West Bengal	Rs. 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
7	Chhattisgarh	Rs. 50,000 for specified goods	Notification No. F-10-31/2018/CT/V (46), dated 19th June 2018
8	Punjab	Rs. 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.
9	Himachal Pradesh	Rs.50,000 for all taxable goods	Notification No. 12-4/78-EXN-TAX-17408, dated 31st May 2018
10	Gujarat	Rs.50,000 for all taxable goods	No EWB is compulsory for the intra-city movement of goods. Apart from a few exemptions, intra-state movement required EWB
11	Sikkim	Rs.50,000 for all taxable goods	Press Release dated 23rd April 2018
12	Telangana	Rs.50,000 for all taxable goods	Press Release dated 10th April 2018
13	Nagaland	Rs.50,000 for all taxable goods	Notification No. 6/2018. Dated: 19th April 2018
14	Uttarakhand	Rs.50,000 for all taxable goods	Notification No. 239/CSTUK/GST-Vidhi/2018-19, dated 17th April 2018
15	Odisha	Rs.50,000 for all taxable goods	Press Release dated 31st May 2018
16	Jharkhand	Above Rs. 1,00,000 for goods other than specified goods	Notification No. S.O. 66, dated 26th September 2018
17	Andhra Pradesh	Rs.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
18	Arunachal Pradesh	Rs.50,000 for all taxable goods	CBIC Press Release dated 23-04-2018 and Notification No. 14/2018- State Tax dated 23rd March 2018
19	Maharashtra	Rs. 1,00,000 for all taxable goods	Notification No. 15E, dated 29th June 2018 No EWB is required for job work of certain goods
20	Rajasthan	The 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
21	Assam	Rs.50,000 for all taxable goods	Notification No. 30/2019-GST, dated 16th December 2019
22	Manipur	Rs.50,000 for all taxable goods	CBIC Press Release dated 24th May 2018
23	Mizoram	50,000 for all taxable goods	Notification No.J.21011/2(iii)/2018-TAX/Pt, dated 2nd July 2018
24	Tripura	Rs.50,000 for all taxable goods	Notification No.F.1-11(91)-TAX/GST/2018 (Part- I), dated 17th April 2018
25	Meghalaya	Rs.50,000 for all taxable goods	Notification No. ERTS (T) 84/2017/20, dated 20th April 2018
26	Haryana	Rs.50,000 for all taxable goods	Notification No. 49/ST-2, dated 19th April 2018
27	Karnataka	Rs.50,000 for all taxable goods	Press Release, dated 29-03-2018, and notification no. No. FD 47 CSL 2017 dated 23rd March 2018
28	Delhi	Rs. 1,00,000	Notification No. 03, dated 15th June 2018
29	Uttar Pradesh	Rs.50,000 for all taxable goods	Notification 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
30	Goa	50,000 – only for specified 22 goods	E-way bill is required for 22 listed goods vide Notification No. CCT/26-2/2018-19/36, dated 28th May 2018
31	Puducherry	Rs.50,000 for all taxable goods	Notification No. F. No. 3240/CTD/GST/2018/3, dated 24th April 2018

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.