State wise E-way bill generation threshold limit - GST Ready Reckoner - GST

State wise E-way bill generation threshold limit # Sr. No. State E-way bill threshold limit Relevant Notification 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/- CCTs Ref. in CCW/GST/74/2015, dated 11th April 2018 2 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 3 Assam Rs. 50,000 for all taxable goods E-Way bill provisions ineffective vide notification notification n o . 04/2018-GST dated 27.03.2018 from the date of 01.04.2018 . such notification has been rescinded from the date of 16.05.2018 vide notification 07/2018-GST dated 07.05.2018. Temporary suspension of the generation of E-way Bill for intra-state movement of goods vide Notification No. 30/2019-GST , dated 16th December 2019. 4 Bihar Rs. 1,00,000 for all goods Notification S.O. 180 - Bihar GST Act, dated 19th April 2018 - No e-way bill needed for intrastate movement of goods- where the consignment value does not exceed Rs. 2,00,000/-. (From 20.04.2018 to 20.01.2019) Notification No. S.O. 14 , dated 14.01.2019 - w.e.f. 21.01.2019 - No e-way bill needed for intrastate movement of goods- where the consignment value does not exceed Rs.1,00,000/- 5 Chhattisgarh Rs. 50,000 for specified goods Notification No. F-10-31/2018/CT/V(46) , dated 19th June 2018, w.e.f. 19.06.2018 - No e-way bill required for intra-state movement of goods - except for notified 15 goods whose consignment value exceeds Rs.50,000/- ( as amended vide Notification No. F-10-31/2018/CT/V(49) dated 19.06.2018 ) 6 Delhi Rs. 1,00,000 Notification no. No. F. 3(134)/Policy-GST/2018/1444-54 dated 31.01.2018, w.e.f. 01.02.2018 - Any Value - e- way bill is not required to be generated in case of intra-state movement of any goods within the area covered under the National Capital Territory of Delhi. [ From 01.02.2018 to 31.03.2018 ] Notification No. 02/2018 dated 28/03/2018, w.e.f. 01.04.2018 - E-way bill is not required to be generated in case of intra-state movement of any goods, of any value, within the area covered under the National Capital Territory of Delhi. [ From 01.04.2018 to 15.06.2018 ] Notification No. 03 , dated 15th June 2018, w.e.f. 16.06.2018 - no e- Way Bill in respect of movement of goods originating and terminating within the State of Delhi (intra-State movement but without passing through any other State) shall be required where the consignment value does not exceed 1,00,000/-. 7 Goa Rs. 50,000 only for specified 22 goods Notification No. CCT/26-2/2017-18/5039 dated 31.01.2018 , w.e.f. 01.02.2018 - No E- way Bill may be generated in respect of intra-State movement of any goods, where the movement of goods commences and terminates in the State on or before the 31st day of May, 2018. Notification No. CCT/26-2/2017-18/31/6130 dated 29.03.2018 , w.e.f. 01.04.2018 - No E- way Bill may be generated in respect of intra-State movement of any goods, where the movement of goods commences and terminates in the State on or before the 31st day of May, 2018. Notification No. CCT/26-2/2018-19/34 dated 18.05.2018 , w.e.f. 01.06.2018 - No E- Way Bill is required to be generated for intra-State movement of all goods within whole of the territory of the State, except for intra-State movement within whole of the territory of the State of specified 22 goods of consignment value exceeding Rs. 50,000/-. such notification has been suppressed by Notification No. CCT/26-2/2018-19/36 dated 28.05.2018. 8 Gujarat Any value - For All goods Any value - Intra state movement of specified goods (i.e. Hank, Yarn, Fabric and Graments ) transported for the purpose of job work. Notification No. GSL/GST/RULE-138(14)/B.11 dated 28.03.2018, w.e.f. 01.04.2018 - no e- way bill is required to be generated for intra-state movement of goods with effect from 1st day of April, 2018 till the date on which the e- way bills are to be enforced for intra-state movement based on the timelines as per the decision of GST Council, Notification No. GSL/GST/RULE-138(14)/B.12 dated 11.04.2018, w.e.f. 15.04.2018 - no E- Way Bill is required to be generated for intra-city movement as well as intra-state movement of all goods within whole of the territory of the State except for intra-state movement within whole of the territory of the State of specififed 19 goods of consignment value exceeding Rs. 50,000/-. Notification No. GSL/GST/RULE-138(14)/B.19 , dated 19.09.2018, w.e.f. 01.10.2018 - No e-way bill Intra-state movement of goods Intra-city movement of goods. 9 Haryana Rs. 50,000 for all taxable goods notification no. 46/ST-2 dated 30.03.2018, w.e.f. 01.04.2018 - Exempting generation of E-Way Bill in case of intra-state movement of goods for the time being, such notification has been rescind vide notification no. 49/ST2 w.e.f. 20.04.2018 . 10 Himachal Pradesh Rs. 50,000 for all taxable goods Notification No. 12-4/78-EXN-TAX , dated 1-5-2018 w.e.f. 01.05.2018 - no E- Way Bill shall be required for intra-state movement of goods within the state of Himachal Pradesh except for intra-state movement of specified 17 goods of consignment value exceeding Rs. 50,000/-. Notification No. 12-4/78-EXN-TAX-17408 , dated 31st May 2018, w.e.f. 01.06.2018 - E-way bill is required for all goods. 11 Jammu and Kashmir No e-way bill is required for the transport of goods within the Union Territory of Jammu and Kashmir Notification No. 42/2018-GST dated 31.03.2018, w.e.f. 01.04.2018 - e- way bill shall not be required to transport any class of goods of any value in case of movement of goods which commence and terminate within the State of Jammu and Kashmir subject to the condition that invoice or delivery challan, as the case may be. Prescribed under J K GST Act 2017 accompanies such goods in transit. Notification No 61 dated 29.08.2018 - no E- Way Bill is required to be generated to transport any class of goods of any value in case of movement of the goods which commence and terminate within the State of Jammu and Kashmir subject to the condition that the person-in-charge of the conveyance shall carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be. This notification shall remain in force up to 20th September 2019 unless revoked earlier. Notification No. 64 , dated 25.09.2019 - no E- Way Bill is required to be generated to transport any class of goods of any value in case of movement of the goods which commence and terminate within the State of Jammu and Kashmir subject to the condition that the person-in-charge of the conveyance shall carry the documents such as tax invoice, delivery challan, bill of supply or bill of entry, as the case may be. This notification shall remain in force up to 20th October 2019 unless revoked earlier. 12 Jharkhand Above Rs. 1,00,000 for goods other than specified goods in the notification Notification No. S.O. 66 , dated 26th September 2018 13 Karnataka Rs. 50,000 for all taxable goods Press Release, dated 29-03-2018 and notification no. 8/ 2018 , No. FD 47 CSL 2017 dated 23.03.2018 read with notification no. (4-N/2017) , No. FD 47 CSL 2017, Dated: 15.03.2018 14 Kerala Rs. 50,000 for all taxable goods Notification No. 3/2018 State Tax dated 15.05.2018 - No E-way bill is required for the movement of goods within state for specified purposes. Notification No. 9/2018-State Tax dated 13.09.2018 - No E-way bill is required for the specified goods fir specified area of with in state. such exemption is available upto 30.09.2018. CBIC Press Release dated 10th April 2018 15 Madhya Pradesh Rs. 1,00,000 for all goods except tobacco products, pan masala, medicine, surgical goods and active pharmaceutical ingredients. On or after 15.04.2022 - Notification No. FA3-08/2018/1/V(18) dated 23.03.2022 From 25.04.2018 to 15.04.2022 - Notification No. FA-3-08/2018-1-V-(43) dated 24.04.2018 From 01.04.2018 to 24.04.2018 - Notification No. FA-3-08/2018-1-V-(41) dated 28.03.2018 16 Maharashtra (a) Any value - Transport of certain goods (i.e. Hank, Yarn, Fabric and Garments, Turmeric, Chilli, (Genus: Capsicum),and Raisins) upto 50 KM within Maharashtra for job work - No E-way Bill (b) Rs. 1,00,000 for all taxable goods other than the Hank, Yarn, Fabric and Garments (c) Any value - Transport of certain goods (i.e. Chilli, (Genus: Capsicum), and Raisins) upto 50 KM within Maharashtra for storage and warehousing - No E-way Bill Notification No. 15E (No. JC(HQ)-1/GST/2018/Noti/1/E- way Bill /ADM-8) dated 29th June 2018 (as amended time to time). 17 Manipur Rs. 50,000 for all taxable goods CBIC Press Release dated 25th May 2018 18 Meghalaya Rs. 50,000 for all taxable goods Notification No. ERTS (T) 84/2017/20 , dated 20th April 2018 19 Mizoram Rs. 50,000 for all taxable goods Notifies the 1st day of June, 2018 for Intra-state movement of goods - Notification No. J.21011/2/2018-TAX/part dated 28.05.2018 ( read with Corrigendum Notification No. J.21011/2(iii)/2018-TAX/Pt , dated 2nd July 2018) 20 Nagaland Rs. 50,000 for all taxable goods Notification No. 02/20218 dated 09.02.2018 read with Notification No. 6/2018 Dated 19th April 2018 21 Odisha Rs. 50,000 for all taxable goods E-waybill became mandatory for both inter-state and intra-state vide Notification No. 8003/CT, Pol-41/3/2017-Policy dated 26.05.2018 Read with Notification No. 5199/CT., Pol-41/1/2017 Dated 31.03.2018, Notification No.984/CT. [POL-41/3/2017-Policy] , dated 16.01.2018, CBIC Press Release dated 31st May 2018. 22 Puducherry Rs. 50,000 for all taxable goods Withdrawal of exemption given to intra-State movement of goods from generation of e- way bill vide Notification No. F. No. 3240/CTD/GST/2018/3 , dated 24.04.2018 read with Notification No. F. No. 3240/CTD/GST/2018/2 dated 29.03.2018 23 Punjab (a) Any value - Transport of certain goods (i.e. Fabric) upto 50 KM within Punjab for job work - No E-way Bill (b) Rs. 1,00,000 for all taxable goods other than the Hank, Yarn, Fabric and Garments Notification No. GST-1-2018/101 , Dated 29-1-2018 - no e- Way Bill will be required to be generated for a period of two months from 1st February, 2018 for intra-state supply of goods provided such goods do not cross the state boundary during transit. Notification No. PA/ETC/2018/63 dated 29.03.2018 - no e- Way Bill will be required to be generated for a period of two months from 1st April, 2018 for movement of goods in connection with intra State supply provided such goods do not cross the State boundary during transit. Notification No. PA/ETC/2018/175 , dated 13th September 2018 - no e- way bill shall be required to be generated for the intra-State movement in the State of Punjab, for a period of one year from the date of issuance of the notification, in respect of the goods mentioned in the table of such notification. 24 Rajasthan Rs. 2,00,000 Notification No. F.17(131)ACCT/GST/2017/3029 dated 29.01.2018, w.e.f. 01.02.2018 - no e- way bill will be required to be generated for intra-state supply of goods in the State. Notification No. F17 (131) ACCT/ GST/2017/3743 dated 06.08.2018 - no e- way bill shall be required to be generated for the intra-state movement of goods in the State of Rajasthan, in respect of Where the any goods are transported for a distance of upto fifty kilometers within the State of Rajasthan for the purpose of job work. Notification no. F.17(131-Pt-II)ACCT/GST/2017/6672 Dated 30.03.2021, w.e.f. 01.04.2021 - No E-way bill require if value of goods not exceeding 1 lakh. Where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan, Any Goods except all type of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Bidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106). Notification 02/2022 [F.17(131-Pt.-II)ACCT/GST/2017/7713] -Rajasthan , dated 24th February 2022, w.e.f. 01.04.2022 - No E-way bill require if value of goods not exceeding 2 lakh. Where the movement commences and terminate within the area of same city without without crossing the boundaries of the State of Rajasthan, Any Goods except all type of Tobacco and its Products i.e. Chewing Tobacco, Khaini, Cigarettes, Bidi etc. (All goods of Chapter 24), Pan Masala(Tariff heading 2106), Wood and articles of wood (as mentioned in chapter 44) and Iron and steel (All goods of Chapter 72). 25 Sikkim Rs. 50,000 for all taxable goods Notification No.01/SGST/2018 dated 29.03.2018 - the State Government hereby direct that e waybill is not required to be generated in case of intra-state movement of any goods, of any value, within the area covered under the State of Sikkim. (From 01.04.20218 to 24.04.20218) E-way bill roll out from 25.04.2018 vide CBIC Press release as on 23.04.2018. 26 Tamil Nadu Rs. 1,00,000 for all taxable goods. Notification No. 09/2018 [RC.46/2018/Taxation/AI] - No e- way bill is required to be generated for the transport of following goods, for the values mentioned therein for intra-State movement i.e., within the State of Tamil Nadu: (a) Consignment with value of goods not exceeding Rs. One lakh. (b) The consignment of goods as listed out in the Annexure (serial No.1 to 100), irrespective of value of the consignment. 27 Telangana Rs. 50,000 for all taxable goods CBIC Press Release dated 10th April 2018 28 Tripura Rs. 50,000 for all taxable goods Notification No.F.1-11(91)-TAX/GST/2018 (Part-I) Dated 28.03.2018 - no e- way bill is required to be generated in respect of intra-state movement of goods within the entire State of Tripura till further notification. (w.e.f. 01.04.2018). Such notification has been rescind w.e.f. 20.04.2024 through issue notification as on dated 17.04.2018. 29 Uttar Pradesh Rs. 50,000 for all taxable goods CBIC Press Release dated 10th April 2018. Notification No. - E-way bill-R.F.I.D./sachaldal/2018-19/1025/commercial tax , dated 7th September 2018 - W.e.f. 01.11.2018 a transporters, who transport goods for which is required to be furnished E-way bill electronically on the common portal, before transportation of such goods in the territory of Uttar Pradesh, shall obtain a R.F.I.D. Tag and get the said R.F.I.D. Tag embedded on wind screen of the conveyance carring such goods and get it mapped to the E- way bill system. 30 Uttarakhand Rs. 50,000 for all taxable goods Notification No.239/CSTUK/GST-Vidhi/2018-19 dated 17.04.2018, W.e.f. 20.4.2018, No requirement of e- way bill for the intra-state movement of goods in the State till further orders was notified vide Notification No. 6376 /CSTUK/GST- Vidhi/2017-18 dated 28th March, 2018. Now, I, the Commissioner, hereby, notify to rescind Notification No. 6376/CSTUK/GST- Vidhi/2017-18 dated 28th March, 2018. 31 West Bengal Rs. 50,000 for all taxable goods. Notification No. 02/2023-C.T./GST dated 10.11.2023, w.e.f. 01.12.2023 - Notification No. 07/2018-C.T./GST dated 29.03.2018 and notification no. 11/2018-C.T./GST dated 30.05.2018 have been issued by the Commissioner notifying that no e- waybill shall be required to be generated where the movement of goods commences and terminates within the State of West Bengal (intra-State) till 31st day of May, 2018 and in supersession of notification No. 13/2018-C.T./GST , dated 06.06.2018 and notification No. 14/2018-C.T./GST , dated 12.07.2018, notifies that an e- waybill is required to be generated in respect of movement of goods originating and terminating within the State of West Bengal having consignment value exceeding Rs. 50,000/-. Note - Extension of Threshold Limit for Generation of E-Way Bill in case of Intra-State movement without passing through any other State from 50,000/- to 1,00,000/- vide notification no. 13/2018-C.T./GST dated 06.06.2018. Such Notification has been suppressed vide Notification No. 02/2023-C.T./GST dated 10.11.2023, w.e.f. 01.12.2023. # Note :- The content provided is for informational and educational purposes only. The accuracy, completeness, and usefulness of the information cannot be guaranteed. Readers are encouraged to independently verify the information. For official and up-to-date details, please visit the relevant government website.