Published on:
September 27, 2023
Shaik Musrath

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.StateE-way bill threshold limit
1Andhra 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/-
2Arunachal PradeshRs.50,000 for all taxable goods
3AssamRs.50,000 for all taxable goods
4BiharAbove Rs. 1,00,000
5ChhattisgarhRs. 50,000 for specified goods
6DelhiRs. 1,00,000
7Goa50,000 – only for specified 22 goods
8GujaratNo e-way bill required for goods other than a specified class of goods for job-work amounting to any value
9HaryanaRs.50,000 for all taxable goods
10Himachal PradeshRs.50,000 for all taxable goods
11Jammu and KashmirNo e-way bill is required for the transport of goods within the Union Territory of Jammu and Kashmir
12JharkhandAbove Rs. 1,00,000 for goods other than specified goods
13KarnatakaRs.50,000 for all taxable goods
14KeralaRs.50,000 for all taxable goods
15Madhya Pradesh50,000 only for specified 11 goods
16MaharashtraRs. 1,00,000 for all taxable goods
17ManipurRs.50,000 for all taxable goods
18MeghalayaRs.50,000 for all taxable goods
19Mizoram50,000 for all taxable goods
20NagalandRs.50,000 for all taxable goods
21OdishaRs.50,000 for all taxable goods
22PuducherryRs.50,000 for all taxable goods
23PunjabRs. 1,00,000 for all taxable goods.
24RajasthanThe 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
25SikkimRs.50,000 for all taxable goods
26Tamil NaduRs. 1,00,000 for all taxable goods.
27TelanganaRs.50,000 for all taxable goods
28TripuraRs.50,000 for all taxable goods
29Uttar PradeshRs.50,000 for all taxable goods
30UttarakhandRs.50,000 for all taxable goods
31West BengalRs. 1,00,000 for all taxable goods.

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


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.


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