Check the updated e-way bill limit with a state-wise list of thresholds for intra-state and inter-state transport. Learn key rules and compliance details.
The E-Way Bill system mandates an electronic document for transporting goods over Rs. 50,000 across India, streamlining compliance and logistics under the GST framework. State-specific thresholds dictate when these bills are necessary, adapting to regional economic dynamics and enhancing operational efficiency.
In this blog, we will explore the intricacies of E-Way Bill limits, including state variations and compliance requirements. Our discussion aims to provide clear guidance on how businesses can navigate these regulations effectively.
E-Way Bill Limit
The E-Way Bill system enforces specific value thresholds for the transportation of goods within and between states. Below is a detailed table that illustrates the intra-state and inter-state E-Way Bill limits for each state in India:
| State | Intra State Limit (₹) | Inter-State Limit (₹) |
| Punjab | ₹1,00,000 | ₹50,000 |
| Tamil Nadu | ₹1,00,000 | ₹50,000 |
| Maharashtra | ₹1,00,000 | ₹50,000 |
| Bihar | ₹1,00,000 | ₹50,000 |
| Rajasthan | ₹1,00,000 | ₹50,000 |
| West Bengal | ₹1,00,000 | ₹50,000 |
| Jharkhand | ₹1,00,000 | ₹50,000 |
| Telangana | ₹50,000 | ₹50,000 |
| Tripura | ₹50,000 | ₹50,000 |
| Odisha | ₹50,000 | ₹50,000 |
| Uttar Pradesh | ₹50,000 | ₹50,000 |
| Uttarakhand | ₹50,000 | ₹50,000 |
| Sikkim | ₹50,000 | ₹50,000 |
| Nagaland | ₹50,000 | ₹50,000 |
| Mizoram | ₹50,000 | ₹50,000 |
| Madhya Pradesh | ₹50,000 | ₹50,000 |
| Kerela | ₹50,000 | ₹50,000 |
| Himachal Pradesh | ₹50,000 | ₹50,000 |
| Karnataka | ₹50,000 | ₹50,000 |
| Haryana | ₹50,000 | ₹50,000 |
| Chhattisgarh | ₹50,000 | ₹50,000 |
| Assam | ₹50,000 | ₹50,000 |
| Arunachal Pradesh | ₹50,000 | ₹50,000 |
| Gujarat | ₹50,000 | ₹50,000 |
| Goa | ₹50,000 | ₹50,000 |
When Should An E-Way Bill Be Issued?
The issuance of an e-Way bill is required under the following circumstances:
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Value Threshold:
An e-Way bill must be generated when there is a movement of goods in a vehicle or conveyance, and the value of the goods exceeds Rs. 50,000. This value threshold applies to each invoice or the aggregate value of all invoices in a single vehicle or conveyance.
2. Types of Movements Requiring e-Way Bill:
- “About a ‘supply,” This includes the movement of goods for a consideration (payment) in the course of business, whether it is a sale, transfer, or barter/exchange.
- For reasons other than a ‘supply’ (e.g., return of goods).
- Due to inward ‘supply’ from an unregistered person.
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Definition of ‘Supply’:
- A supply made for a consideration (payment) in the course of business.
- A supply made for a consideration (payment) that may not be in the course of business.
- A supply without consideration (without payment).
In simpler terms, ‘supply’ encompasses various transactions, including sales, transfers, and barter/exchange, where goods are moved for consideration or without consideration.
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Mandatory eWay Bill for Specified Goods:
For certain specified goods, it is mandatory to generate an eWay bill even if the value of the consignment is less than Rs. 50,000. These include:
- Interstate movement of goods by the Principal to the Job-worker by the Principal/registered Job-worker.
- Inter-State transport of handicraft goods by a dealer exempted from GST registration.
Who Should Generate an E-Way Bill?
The entities responsible for eWay Bill generation, include:
Registered Person:
- An eWay bill must be generated by a registered person when there is a movement of goods exceeding Rs 50,000 in value to or from them.
- Both the registered person and the transporter have the option to generate and carry an eWay bill even if the value of the goods is below Rs 50,000.
Unregistered Persons:
- Unregistered persons are also obligated to generate an e-Way Bill.
- In the case of a supply made by an unregistered person to a registered person, the recipient must ensure compliance with all requirements as if they were the supplier.
Transporters:
- Transporters responsible for the movement of goods by road, air, rail, etc., need to generate an e-Way Bill if the supplier has not already done so.
- However, the generation of the Eway bill by transporters is not required if the value of each consignment in the conveyance is less than or equal to Rs 50,000, but the aggregate value of all consignments together exceeds Rs 50,000.
- For this purpose, a document refers to a Tax Invoice, Delivery Challan, or Bill of Supply.
Unregistered Transporters:
- Unregistered transporters can obtain a Transporter ID by enrolling on the e-way bill portal, following which they can generate an e-way bill limit.
Note: If a transporter is carrying multiple consignments in a single conveyance, they can utilize Form GST EWB-02 to create a consolidated e-way bill. This involves providing the e-way bill numbers of each consignment. In cases where neither the consignor nor the consignee has generated an e-way bill, the transporter can do so by filling out PART A of FORM GST EWB-01 based on the provided invoice/bill of supply/delivery challan.
Implications of State-Specific E-Waybill Thresholds
State-specific variations in e-way bill thresholds have notable implications on the movement of goods and the overall efficiency of logistics. These variations have enhanced the effectiveness of goods transportation across different regions. While all states and union territories must adhere to general e-way bill regulations, these thresholds allow certain states to implement provisions and leniencies tailored to their specific needs. This flexibility has positively influenced taxation regulations nationwide, promoting smoother operations and compliance. However, the autonomy granted to some states ensures that the process remains adaptable and responsive to local demands.
Conclusion
The E-Way Bill system plays a crucial role in regulating the transport of goods across India, with specific thresholds set to streamline compliance and enhance logistical operations. State-specific limits ensure that the system adapts to the economic dynamics of each region, ranging from Rs 50,000 to Rs 1,00,000 depending on whether the movement is intra-state or inter-state.
This structured approach helps maintain consistency and efficiency in the movement of goods under the GST framework, promoting a seamless flow of commerce across state lines while ensuring tax compliance. Understanding these limits is essential for businesses to avoid penalties and optimize their supply chain management effectively.
A seller or buyer of goods is expected to update the outbound sales return with any modifications made to the related electronic bill. In case of any confusion, contact Vakilsearch.
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FAQs
As of 2025, the e-way bill limit is set at ₹ 50,000 for the movement of goods. This threshold applies to both interstate and intrastate transportation, meaning that any consignment of goods valued at ₹ 50,000 or more requires an e-way bill.
The interstate threshold limit for the mandatory generation of an e-way bill is ₹ 50,000. This means that for any consignment of goods worth ₹ 50,000 or more moving between states, an e-way bill must be generated and carried.
In Maharashtra, an e-way bill is required for the intra-state transport of taxable goods when the consignment value exceeds ₹1,00,000.
The distance limit for an e-way bill is typically 100 kilometers per day from the point of origin. However, the validity period of the e-way bill can vary based on the type of cargo and the total distance to be covered, ensuring adequate time for the consignment to reach its destination.
Interstate GST (IGST) is applied to goods and services moving between different states, while intrastate GST (CGST and SGST) is applied within the same state. In interstate transactions, IGST is collected by the central government, whereas in intrastate transactions, CGST goes to the central government and SGST goes to the state government. What is the e-way bill limit in 2025?
What is the interstate threshold limit?
What is the distance limit for a waybill?
What is the difference between interstate and intrastate GST?
