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Udeetta Sarma

September 29, 2024

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Govt. Schemes

Basics of GST

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'.
Cancellation of E-way Bills is better explained in our blog on 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.

Increase the ease of E-way Bill compliance — Swipe.

Not an easy task to manage E-Way bills state-wise as different states have varied thresholds and exemptions. We simplify the process by helping businesses generate and manage E-Way Bills effortlessly at Swipe, allowing them to adhere to state-specific regulations. No matter where you transport goods across state and city lines, or vice versa, Swipe fits seamlessly into your workflow to ensure no overcharges or penalties ever happen. Know the latest state limits and exemptions, along with GST compliance to make transportation easy for businesses. Don't pay penalties & delays, Switch to Swipe for smooth E-way Bill generation.

Visit Swipe to learn more!

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