State-wise E-Way Bill Limits
Lookup intra-state and inter-state e-way bill threshold limits and compliance rules across all Indian states.
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What is a GST E-Way Bill?
An E-Way Bill (Electronic Way Bill) is an official document generated electronically under the GST regime in India. It is mandatory for any movement of goods (both inter-state and intra-state) when the consignment value exceeds the prescribed threshold limits.
It acts as an electronic tracking mechanism to monitor tax compliance and prevent tax evasion during the transit of commercial goods.
Who is Responsible for Generating the E-Way Bill?
Registered Sellers
If the seller is registered under GST, they must generate the E-Way Bill when goods are transported using their own vehicle or hired transporter.
Transporters
If the seller has not generated the E-Way Bill, it is the legal responsibility of the transporter to generate one before the journey commences.
Unregistered Sellers
If the supplier is unregistered, the buyer (if registered under GST) must generate the E-Way Bill on their behalf as a recipient.
How to Generate an E-Way Bill?
- Register on the official portal at ewaybillgst.gov.in using your GSTIN.
- Go to the dashboard and select "Generate New" under the E-Way Bill section.
- Enter transaction details: select transaction type (Inward/Outward) and document type (Invoice, Challan, Bill of Entry).
- Fill in goods particulars: enter HSN codes, taxable values, applicable tax rates (CGST, SGST, IGST), and quantities.
- Provide transport info: enter Vehicle Number (for road transport) or Transporter Document Number (for rail/air/ship).
- Submit the form to generate your unique **12-digit E-Way Bill Number** along with a QR code.
Penalties for Transporting Goods Without an E-Way Bill
Transporting goods without a valid E-Way Bill is a serious offense under GST laws and carries strict penalties:
- Monetary Penalty: Under Section 122 of the CGST Act, a penalty of ₹10,000 or the amount of tax sought to be evaded (whichever is higher) is levied.
- Seizure & Detention: Under Section 129, the goods and the transporting vehicle can be seized and held until the owner pays the applicable tax plus an additional penalty (often 200% of the tax amount).
Related Business & Tax Tools
View All ToolsHow to Use This Tool
Simple steps to calculate and verify
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1
Select Source & Destination State Choose the dispatch state and delivery destination state for your shipment.
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Choose Movement Nature Select whether the consignment is moving Inter-State (across state lines) or Intra-State (within state boundaries).
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Check Value Threshold Limits View the exact consignment value threshold (e.g. ₹50,000 vs ₹1,00,000) that triggers mandatory E-Way Bill generation.
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Review Distance & Commodity Rules Check state-specific exemptions for specific job-work goods, intra-city travel distances, or transit transport.
Pro Tips & Statutory Advice
Practical business & compliance advice
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₹50,000 Nationwide Interstate Rule For all inter-state transportation of goods across state borders, E-Way Bill generation is mandatory if consignment value exceeds ₹50,000 without exception.
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Higher Intrastate Limits in Key States States like Maharashtra, Delhi, and West Bengal have raised the intra-state threshold to ₹1,00,000 for most manufactured goods to reduce compliance burdens.
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Consignment Value Excludes Exempt Goods When calculating the ₹50,000 or ₹1,00,000 threshold, exclude the value of any exempt goods included in the tax invoice.
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Part-B Validity Window An E-Way Bill is incomplete without Part-B vehicle details. Once updated, validity is 1 day per 200 km for normal cargo (20 km for over-dimensional cargo).