
E-Way Bill Limit: Complete Guide to State-Wise Thresholds, Distance & Time Limits
Are you transporting goods within or across states? Under the GST regime, generating an E-Way Bill is mandatory when the value of goods exceeds a specified threshold. Whether you’re a business owner, transporter, or supplier, understanding these limits is crucial for compliance. This comprehensive guide offers a state-wise breakdown of E-Way Bill thresholds, distance-based validity rules, key exemptions, and expert tips to help ensure hassle-free and penalty-free movement of goods across India.
E-Way Bill Limit Under GST
The E-Way Bill limit under GST refers to the minimum value of goods for which an E-Way Bill must be generated when transporting goods by road. If a registered person or transporter is moving goods worth more than ₹50,000, they must create an E-Way Bill—whether the goods are being sent to another state (interstate) or within the same state (intra-state). This rule came into effect for interstate movement on 1st April 2018.
For movement within a state, each state was allowed to set its own E-Way Bill limit, and the implementation dates differed from state to state. While the ₹50,000 limit is fixed for interstate transport, the intra-state E-Way Bill limit varies by state, usually ranging from ₹50,000 to ₹2,00,000.
E-Way Bill Distance Limit and Time Validity
The validity of an E-Way Bill under GST depends on the distance the goods need to travel. For transportation, the E-Way Bill is valid for 1 day for every 200 km or part of it. If the distance exceeds 200 km, an extra day is added for every additional 200 km. For example, if the distance is 450 km, the E-Way Bill will be valid for 3 days.
In many states, no E-Way Bill is required if the goods are being transported within 10 km, either within the same city or to a transporter’s warehouse.
Also, if an E-Way Bill is generated but not used, it must be cancelled within 24 hours to avoid compliance issues.
E-Way Bill Limits Across Different States
Here is a detailed list of state-wise threshold limits, along with applicable notifications, for both intra-state and inter-state movement of goods under the GST regime.
E-Way Bill Limit in Maharashtra
In Maharashtra, the E-Way Bill is required for intra-state movement of goods valued above ₹1,00,000. However, certain specified goods are exempted from this requirement within the state. For interstate transport, the standard ₹50,000 limit applies.Notification:
Notification No. 15E, dated 29th June 2018
E-Way Bill Limit in Rajasthan
Rajasthan has two E-Way Bill limits for intra-state movement. If goods are moved within the same city, the limit is ₹2,00,000 (except for specific goods like tobacco, wood, iron, and steel). For movement between cities within Rajasthan, the limit is ₹1,00,000. The interstate limit remains ₹50,000.Notification:
GST Notification 02/2022-Rajasthan, dated 24th February 2022
E-Way Bill Limit in Delhi
In Delhi, the E-Way Bill is mandatory for intra-state transport of goods valued above ₹1,00,000. For interstate movement, the threshold is ₹50,000, in line with national rules. Notification:
Notification No. 03, dated 15th June 2018
E-Way Bill Limit in West Bengal
West Bengal has recently updated its E-Way Bill rules. From 1st December 2023, the E-Way Bill is required for intra-state movement of goods valued above ₹50,000 (earlier, it was ₹1,00,000). The same limit of ₹50,000 applies to interstate movement.Notifications: Notification No. 2/2023 dated 10th November 2023 and others
E-Way Bill Limit in Tamil Nadu
In Tamil Nadu, an E-Way Bill is required for intra-state transport of goods valued above ₹1,00,000. However, a few goods are exempted under specific conditions. For interstate transport, the standard ₹50,000 limit applies.
Notification: Notification No. 09, dated 31st May 2018
E-Way Bill Limit in Bihar
In Bihar, for intra-state movement, an E-Way Bill is required when the value of goods exceeds ₹1,00,000. For interstate movement, the threshold is ₹50,000.
Notification: Notification No. S.O. 14, dated 14th January 2019
E-Way Bill Limit in Gujarat
In Gujarat, the E-Way Bill is required for intra-state transport of most goods valued above ₹50,000. However, for specific goods like hank yarn, fabric, and garments, no E-Way Bill is needed within the state. Additionally, no E-Way Bill is required for inter-city movement of goods within Gujarat. The interstate threshold is ₹50,000.
Notification: Notification No. GSL/GST/RULE-138(14)/B.19, dated 19th September 2018
E-Way Bill Limit in Haryana
In Haryana, the E-Way Bill is mandatory for the movement of all taxable goods valued above ₹50,000, both for intra-state and interstate transport.
Notification: Notification No. 49/ST-2, dated 19th April 2018
E-Way Bill Limit in Jharkhand
In Jharkhand, an E-Way Bill is needed for intra-state movement of goods valued above ₹1,00,000, except for certain notified goods. For interstate transport, the limit is ₹50,000.Notification:
Notification No. S.O. 66, dated 26th September 2018
E-Way Bill Limits in Other States
Sr. No. | State | E-Way Bill Threshold Limit | Relevant Notification |
1 | Andhra Pradesh | ₹50,000 for all taxable goods | CCTs Ref. in CCW/GST/74/2015, dated 11th April 2018 |
2 | Arunachal Pradesh | ₹50,000 for all taxable goods | Notification No. 14/2018-State Tax, dated 23rd March 2018 |
3 | Assam | ₹50,000 for all goods | Notification No. 30/2019-GST, dated 16th Dec 2019 |
4 | Chhattisgarh | ₹50,000 for 15 specified goods only | Notification No. F-10-31/2018/CT/V(46), dated 19th June 2018 |
5 | Goa | ₹50,000 – only for 22 specified goods | Notification No. CCT/26-2/2018-19/36, dated 28th May 2018 |
6 | Himachal Pradesh | ₹50,000 for all taxable goods | Notification No. 12-4/78-EXN-TAX-17408, dated 31st May 2018 |
7 | Jammu & Kashmir | ₹50,000 (interstate only); intra-state exempt | Notification No. 64, dated 30th Nov 2019 |
8 | Karnataka | ₹50,000 for all taxable goods | Notification No. FD 47 CSL 2017, dated 23rd March 2018 |
9 | Kerala | ₹50,000 (interstate); special rules for intra-state gold | Notification Nos. 3/2018, 9/2018; GSTN Advisory, 24 Jan 2025 |
10 | Madhya Pradesh | ₹1,00,000 (most goods), lower for certain products | Notification No. FA3-08/2018/1/V(18), dated 23rd March 2022 |
11 | Manipur | ₹50,000 for all goods | CBIC Press Release dated 24th May 2018 |
12 | Meghalaya | ₹50,000 for all goods | Notification No. ERTS (T) 84/2017/20, dated 20th April 2018 |
13 | Mizoram | ₹50,000 for all goods | Notification No. J.21011/2(iii)/2018-TAX/Pt, dated 2nd July 2018 |
14 | Nagaland | ₹50,000 for all goods | Notification No. 6/2018, dated 19th April 2018 |
15 | Odisha | ₹50,000 for all goods | Press Release dated 31st May 2018 |
16 | Puducherry | ₹50,000 for all goods | Notification No. F. No. 3240/CTD/GST/2018/3, dated 24th April 2018 |
17 | Punjab | ₹1,00,000 (intra); ₹50,000 (interstate) | Notification No. PA/ETC/2018/175, dated 13th Sept 2018 |
18 | Sikkim | ₹50,000 for all goods | Press Release dated 23rd April 2018 |
19 | Telangana | ₹50,000 for all goods | Press Release dated 10th April 2018 |
20 | Tripura | ₹50,000 for all goods | Notification No. F.1-11(91)-TAX/GST/2018 (Part-I), dated 17th April 2018 |
21 | Uttar Pradesh | ₹50,000 for all goods | Notification No. 38, dated 11th April 2018 |
22 | Uttarakhand | ₹50,000 for all goods | Notification No. 239/CSTUK/GST-Vidhi/2018-19, dated 17th April 2018 |
When Is an E-Way Bill Required Under GST?
An E-Way Bill is a crucial compliance document under the Goods and Services Tax (GST) regime, used to track the movement of goods across India. It is mandatory in the following scenarios:
General Conditions for E-Way Bill Generation
If the value of goods exceeds ₹50,000 (including GST) in a single invoice or delivery challan, an E-Way Bill must be generated.
- For inter-state movement (between two states or union territories), an E-Way Bill is compulsory, regardless of the consignment value, unless specifically exempted.
- For intra-state movement (within the same state), an E-Way Bill is required only if the state has prescribed a threshold. Most states follow the ₹50,000 rule, though limits may vary.
Non-Sale Transactions That Require an E-Way Bill
Even when there is no sale involved, an E-Way Bill is still mandatory for movements such as:
- Job work: Sending goods to a job worker or receiving them back.
- Stock transfers: Between branches, warehouses, or godowns.
- Return of goods: From a customer to the seller.
- Exhibitions, fairs, or events: Temporary movement of goods for display or promotional purposes.
Goods sent for testing, repair, or servicing.
Modes of Transport Covered
E-Way Bill compliance is applicable to all modes of transport, including:
- Road
- Rail
- Air
- Ship/Vessel
Exceptions: When an E-Way Bill Is Not Required
There are certain exceptions where an E-Way Bill is not necessary, even if the consignment value exceeds the usual threshold:
Transport of exempted goods such as:
- Fresh fruits and vegetables
- Unprocessed grains or cereals
- Milk, eggs, and meat (unprocessed)
- Non-motorised transport, e.g., hand carts or bullock carts.
- Goods moved under customs bond, or to/from:
- Inland Container Depots (ICDs)
- Container Freight Stations (CFS)
- Ports and SEZs
- Empty cargo containers or gas cylinders
Movement within notified municipal limits, where states have specifically exempted E-Way Bill generation.
How to Check the Latest E-Way Bill Limit for Your State
To stay updated with the current E-Way Bill threshold applicable in your state:
- Visit the Official E-Way Bill Portal
- Go to the ‘Help’ section and click on ‘Notifications’
- Select your state to view the latest updates on intra-state E-Way Bill requirements.
Alternatively, you can:
- Visit your State GST Department’s website
- Consult with your tax advisor or GST consultant
Why It’s Critical to Understand State-Wise E-Way Bill Thresholds
Being aware of state-specific rules ensures:
- Regulatory compliance: Avoid penalties due to improper documentation.
- Timely logistics: Prevent shipment delays due to non-compliance.
- Cost savings: Reduce the risk of vehicle detention and additional tax scrutiny.
- Efficient operations: Plan shipments based on intra- and inter-state rules.
- Avoid redundant compliance: Especially helpful for businesses operating across multiple states.
Tip for Businesses
Use automated invoicing and accounting software that adapts to GST rules and state-wise E-Way Bill thresholds. This ensures accurate documentation and reduces manual errors during dispatch.
Need Help with E-Way Bill Compliance?
IndiaFilings experts are here to assist you with hassle-free GST and E-Way Bill compliance. Alternatively, streamline your operations with LEDGERS — our powerful automated invoicing and accounting software that seamlessly adapts to GST regulations and state-wise E-Way Bill thresholds, helping you save time and avoid errors.
E-Way Bill Timit FAQs
1. What is the minimum and maximum distance limit for an E-Way Bill?
The E-Way Bill is valid for 1 day per 200 km of travel. The maximum distance typically allowed under one e-way bill is up to 4,000 km. The validity period increases with each 200 km or part thereof.
2. Is an E-Way Bill required for transport within 50 km?
If the distance between the consignor and transporter is less than 50 km within the same state, Part B of the E-Way Bill is not mandatory. However, Part A (which includes invoice details) still needs to be filled.
3. What is the E-Way Bill limit in Maharashtra?
- ₹1,00,000 for intra-state movement
- ₹50,000 for inter-state movement
4. What is the E-Way Bill limit in Rajasthan?
- ₹2,00,000 within city limits (except for select goods)
- ₹1,00,000 for other intra-state movements
- ₹50,000 for inter-state movement
5. What is the E-Way Bill limit in Delhi?
- ₹1,00,000 for intra-state movement
- ₹50,000 for inter-state movement
6. What is the E-Way Bill limit in West Bengal?
₹50,000 for both intra-state and inter-state movement (as updated in Dec 2023)
7. What is the E-Way Bill limit in Madhya Pradesh?
₹1,00,000 for most goods (lower limit for items like tobacco or medicines)
8. What is the E-Way Bill limit in Bihar?
- ₹1,00,000 for intra-state movement
- ₹50,000 for inter-state movement
9. What is the E-Way Bill limit in Tamil Nadu?
- ₹1,00,000 for intra-state movement
- ₹50,000 for inter-state movement
10. What is the E-Way Bill limit in Kerala?
- ₹50,000 for both intra and inter-state movement
- Special rules apply for gold from January 2025
11. What is the minimum and maximum distance covered under an E-Way Bill?
The E-Way Bill is valid for:
- 1 day for every 200 km of transportation (or part thereof).
- Validity increases by 1 extra day for every additional 200 km.
While there is no strict maximum limit, e-way bills are commonly used for distances up to 4,000 km or more, based on route and duration.
12. Is an E-Way Bill required for movement within 50 km?
An E-Way Bill is not required to fill Part B (vehicle details) if:
- The distance between the consignor and the transporter is less than 50 km, and
- The movement is within the same state.
However, Part A of the E-Way Bill (containing invoice details) must still be generated.
13. Is the E-Way Bill applicable only for sales?
No, the E-Way Bill is mandatory for various non-sales transactions, including:
- Stock transfers between branches
- Job work (sending goods for processing)
- Return of goods from the customer
- Transport for exhibitions, testing, or repair
Popular Post

Starting a small business can be a transformative venture, offering the exciting opportunity...

Tax deduction at source, shortly and popularly known as TDS, was introduced by the Income Tax...

Goods & Services Tax Certificate is issued to people who are registered under GST...

GST registration applies to all individuals and entities supplying goods or services in India. GST...

Gift tax in India is applied when the value of the received gift exceeds ₹50,000 in the...

The Union Budget 2025 has brought significant changes to India’s personal income tax structure, raising the...

The Goods and Services Tax (GST) is an indirect tax system introduced in India in 2017. It functions...

A trademark search is simply checking if another person or organization does not already own the...

Section 194H of the Income Tax Act in India mandates the deduction of Tax at Source (TDS) on commission or brokerage...

Section 80G Deduction is a facility available in the Income Tax Act which allows taxpayers to...

The Income Tax Department (ITD) has not provided specific guidance on crypto taxes for Indian investors. However...

Internal audit applicability is a critical concept for companies in India, impacting various...

In the business world, two main types of companies exist: private company and public company...

Ministry of Finance vide a Notification No 05/2022- Central Tax (Rate) dated 13.7.2022 has issued...

The Central Board of Indirect Taxes and Customs (CBIC) has recently announced an extension...

Depreciation is a key concept in finance and accounting. It helps us manage how the value of...

Form 10IA of the Income Tax Department must be filed by taxpayers claiming income tax deduction...

The Goods and Services Tax (GST) system in India has been a significant reform in the country's...

India's Gross Domestic Product (GDP) benefits significantly from the substantial...

The Finance Act, 2023 introduced the MSME 45-day payment rule under Section 43B(h) of the Income Tax Act...

The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, was announced by Union Finance Minister...