E-way Bill Limits by State — the ₹50,000 Inter-State Rule, Intra-State Thresholds of ₹50,000, ₹1 Lakh and ₹2 Lakh Notified by Rajasthan, Delhi, Maharashtra, Tamil Nadu, West Bengal and Others, Intra-City Exemptions, Cases Where an E-way Bill Is Needed at Any Value, Validity by Distance, the 180-Day and 360-Day Rules, and Section 129 Penalties
Video Explanation & Insights
Rajasthan raises the intra-state e-way bill limit to ₹2 lakh — what it means for GST holders
4 videos on this topic
The central rule: ₹50,000 and the any-value cases
Rule 138 of the CGST Rules requires an e-way bill before the movement of goods in a conveyance when the consignment value (invoice value including tax, excluding exempt goods on the same invoice) exceeds ₹50,000 — whether the movement is a supply, a stock transfer, a return, a job-work dispatch or a sale on approval. This threshold governs every inter-state movement. For movement within a state, the state government notifies its own threshold and exemptions under rule 138(14)(d), which is why the limit varies from ₹50,000 to ₹2 lakh and some states require bills only for listed goods.
- •Any value: goods sent by a principal to a job worker in another state, and handicraft goods moved inter-state by a person exempt from registration, need an e-way bill regardless of value.
- •Part A and Part B: Part A (invoice, HSN, value, transporter) can be generated by the supplier, recipient or transporter; Part B (vehicle number) must be filled before movement — a bill without Part B is invalid beyond 50 km within the state to the transporter's hub.
- •Exempt movements: goods in Annexure to rule 138(14) (LPG for households, kerosene under PDS, jewellery, currency, used personal effects), non-motorised conveyance, Customs-bonded movements, and goods moved within a notified area.
- •Bill-to/ship-to, multi-vehicle and consolidated (EWB-02) options exist on ewaybillgst.gov.in; 2-factor authentication is mandatory for portal logins.
Intra-state thresholds — the table
| State / UT | Intra-state threshold | Notes |
|---|---|---|
| Rajasthan | ₹1 lakh (2018 notification); raised to ₹2 lakh for most goods by the 2022 notification — confirm the current limit on rajtax.gov.in | Movement within the same city exempt for all values; the higher limit does not cover tobacco products, pan masala and a few listed goods |
| Delhi | ₹1 lakh | Registered-to-registered movement; B2C above ₹1 lakh also needs a bill |
| Maharashtra | ₹1 lakh | No bill for job-work movement of hank, yarn, fabric and garments within the state up to ₹1 lakh |
| Tamil Nadu | ₹1 lakh | Exempt list of goods notified |
| West Bengal | ₹1 lakh | Threshold restored from ₹50,000 to ₹1 lakh for intra-state movement |
| Bihar | ₹1 lakh | |
| Punjab | ₹1 lakh | |
| Jharkhand | ₹1 lakh | For goods other than the specified list, which follow ₹50,000 |
| Gujarat | ₹50,000 | Intra-city movement exempt; job-work movement of hank, yarn, fabric and garments exempt |
| Uttar Pradesh | ₹50,000 | |
| Haryana | ₹50,000 | |
| Madhya Pradesh | ₹50,000 for the notified list of goods | Other goods: check the latest MP notification — the state has moved between list-based and all-goods thresholds |
| Karnataka | ₹50,000 | |
| Kerala | ₹50,000 | |
| Telangana | ₹50,000 | |
| Andhra Pradesh | ₹50,000 | |
| Odisha | ₹50,000 | |
| Uttarakhand | ₹50,000 | |
| Himachal Pradesh | ₹50,000 | |
| Assam and the North-East | ₹50,000 | Some states exempt intra-state movement of listed goods |
| Chhattisgarh | ₹50,000 — only for 15 notified goods | Other goods move without a bill within the state |
| Goa | ₹50,000 — only for 22 notified goods | |
| Union territories without legislature (Chandigarh, Ladakh, Lakshadweep, etc.) | ₹50,000 | Central rule applies |
Validity, extensions, blocks and penalties
| Rule | What it says |
|---|---|
| Validity | One day for every 200 km or part of it from generation (20 km a day for over-dimensional cargo); the day ends at midnight of the following day |
| Extension | Within 8 hours before or after expiry by the current transporter with reasons; total extension capped at 360 days from generation (since 1 January 2025) |
| Document age | No e-way bill can be generated for an invoice/document older than 180 days (since 1 January 2025) |
| Cancellation / rejection | Generator may cancel within 24 hours if goods did not move; recipient may reject within 72 hours |
| Blocking (rule 138E) | E-way bill generation blocked for a GSTIN with two consecutive unfiled GSTR-3Bs (or two quarters for QRMP/composition) — unblocked on filing |
| Penalty (section 129) | Detention; release on 200% of the tax when the owner comes forward (2% of value or ₹25,000 for exempt goods), or 50% of value/200% of tax when the owner does not; payment or security within 7 days of the notice, else section 130 confiscation proceedings |
| Minor errors | Circular 64/2018: spelling mistakes, pin-code errors within the same validity, one-digit vehicle-number errors and similar attract ₹500 + ₹500 under section 125, not section 129 |
E-way bill limits: questions we are asked
Under Rajasthan's intra-state limit (₹1 lakh, raised to ₹2 lakh for most goods by the 2022 notification) no — but confirm the current limit and that the goods are not on the excluded list; within Jaipur city, no bill at any value.
Yes — every inter-state movement above ₹50,000 needs an e-way bill regardless of the states' own limits.
Consignment value — the invoice value including GST, excluding any exempt goods on the same invoice.
Extend it within 8 hours after expiry through the transporter's login with the reason; beyond that a fresh bill or detention risk.
Minor errors are penalised at ₹1,000 under section 125 per Circular 64/2018, not by detention — cite the circular in the reply to the MOV-07 notice.
Yes — threshold mapping per state, ERP triggers, MOV-07 replies, section 129 payments under protest and appeals.