State-wise Threshold Limits for E-Way Bills: A Comprehensive Guide

Under the Goods and Services Tax (GST) regime in India, the introduction of the E-Way Bill system has enhanced the process of goods transportation and tax compliance. E-Way Bills are mandatory documents that must accompany the movement of goods exceeding a certain value threshold. While the Central GST (CGST) rules specify a general threshold, each state has the flexibility to set its own limit for intrastate movement. In this blog, we'll study an extensive state-wise breakdown of these threshold limits and key updates.

What are E-Way Bills

Before jumping into the specifics of state-wise threshold limits, let's briefly recap what E-Way Bills are. E-Way Bills are electronic documents generated on the E-Way Bill portal for the movement of goods. They contain vital information about the goods being transported, their origin, destination, value, and more. The primary purpose of E-Way Bills is to ensure tax compliance and facilitate the seamless movement of goods across state borders.

Latest Updates on E-Way Bills

Before we delve into state-wise threshold limits, it's essential to stay updated with the latest changes regarding E-Way Bills:

August 29, 2021:

Taxpayers were given relief from E-Way Bill blocking for non-filing of GSTR-1 or GSTR-3B between March and May 2021.

August 4, 2021:

E-Way Bill blocking due to non-filing of GSTR-3B resumed from August 15, 2021.

June 1, 2021:

The E-Way Bill portal clarified that suspended GSTINs cannot generate E-Way Bills, but they can be recipients or transporters for generated E-Way Bills. Additionally, the mode of transport 'Ship' was updated to 'Ship/Road cum Ship' for flexibility in reporting.

May 18, 2021:

The Central Board of Indirect Taxes and Customs (CBIC) clarified that the blocking of GSTINs for E-Way Bill generation would apply only to defaulting suppliers, not recipients or transporters.

State-wise Threshold Limits

Now, let's explore the state-wise threshold limits for intrastate movement of goods. These limits vary from state to state and are subject to change. It's essential for businesses to stay informed about the specific thresholds applicable in their respective states to avoid compliance issues. Here's a comprehensive list:

Sr. No.	State	E-way bill threshold limit
1	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/-
2	Arunachal Pradesh	Rs.50,000 for all taxable goods
3	Assam	Rs.50,000 for all taxable goods
4	Bihar	Above Rs. 1,00,000
5	Chhattisgarh	Rs. 50,000 for specified goods
6	Delhi	Rs. 1,00,000
7	Goa	50,000 – only for specified 22 goods
8	Gujarat	No e-way bill required for goods other than a specified class of goods for job-work amounting to any value
9	Haryana	Rs.50,000 for all taxable goods
10	Himachal Pradesh	Rs.50,000 for all taxable goods
11	Jammu and Kashmir	No e-way bill is required for the transport of goods within the Union Territory of Jammu and Kashmir
12	Jharkhand	Above Rs. 1,00,000 for goods other than specified goods
13	Karnataka	Rs.50,000 for all taxable goods
14	Kerala	Rs.50,000 for all taxable goods
15	Madhya Pradesh	50,000 only for specified 11 goods
16	Maharashtra	Rs. 1,00,000 for all taxable goods
17	Manipur	Rs.50,000 for all taxable goods
18	Meghalaya	Rs.50,000 for all taxable goods
19	Mizoram	50,000 for all taxable goods
20	Nagaland	Rs.50,000 for all taxable goods
21	Odisha	Rs.50,000 for all taxable goods
22	Puducherry	Rs.50,000 for all taxable goods
23	Punjab	Rs. 1,00,000 for all taxable goods.
24	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 vide Notification No. F.17(131- Pt.-II) ACCT/GST/2017/6672, dated 30.03.2021
25	Sikkim	Rs.50,000 for all taxable goods
26	Tamil Nadu	Rs. 1,00,000 for all taxable goods.
27	Telangana	Rs.50,000 for all taxable goods
28	Tripura	Rs.50,000 for all taxable goods
29	Uttar Pradesh	Rs.50,000 for all taxable goods
30	Uttarakhand	Rs.50,000 for all taxable goods
31	West Bengal	Rs. 1,00,000 for all taxable goods.

It's crucial for businesses to keep themselves updated on the threshold

Conclusion:

This comprehensive guide has shed light on the state-wise threshold limits for E-Way Bills, offering a valuable resource for businesses looking to stay compliant. It's important to note that these thresholds are subject to change, and businesses should stay updated with the latest regulations in their respective states to avoid any compliance issues or disruptions in the movement of goods.