The Electronic Waybill (E-Waybill) has become a critical compliance requirement under GST for tracking the movement of goods across India. While the core framework is centrally governed, the actual requirement to generate an Electronic Waybill (E-Waybill) often varies from state to state, especially for intra-state movement. Businesses, transporters, and tax professionals frequently face confusion due to different thresholds, exemptions, and special notifications issued by individual states. This guide provides a comprehensive, state-wise explanation of limits for generating an Electronic Waybill (E-Waybill), practical examples, and actionable compliance insights so that goods move without disruption and penalties are avoided.

Key highlights at a glance

• The general rule mandates an Electronic Waybill (E-Waybill) when consignment value exceeds ₹50,000
• Interstate movement follows a uniform national threshold
• Intrastate movement limits may differ based on state notifications
• Certain goods and local movements enjoy specific exemptions
• Voluntary generation of an Electronic Waybill (E-Waybill) is allowed even below limits

Particulars	Details	Reference
Official portal	Central e-way bill system	https://ewaybillgst.gov.in
Standard value limit	₹50,000	CGST Rules
Interstate movement	Mandatory above ₹50,000	All states
Intrastate movement	State-specific limits	State GST notifications

Content Overview

Understanding the Electronic Waybill (E-Waybill) framework

The Electronic Waybill (E-Waybill) is an electronically generated document that records the movement of goods from one place to another. It captures essential information such as consignor, consignee, invoice value, HSN codes, transporter details, and vehicle number. The objective is to prevent tax evasion, ensure transparency, and simplify verification during transit.

When is an Electronic Waybill (E-Waybill) required

An Electronic Waybill (E-Waybill) must generally be generated when
• The consignment value exceeds the prescribed limit
• Goods are moved due to supply, reasons other than supply, or inward supply from an unregistered person
• Movement occurs across state boundaries or within a state where notified

Who is responsible for generation

• Registered supplier
• Registered recipient (if supplier is unregistered)
• Transporter, if neither party generates it

Responsibility may be contractually shifted, but legal accountability remains under GST rules.

National threshold and interstate movement

For interstate movement of goods, the rule is uniform across India. An Electronic Waybill (E-Waybill) must be generated when the consignment value exceeds ₹50,000. This applies irrespective of the origin or destination state. No state has the authority to increase or reduce this limit for interstate supplies, ensuring nationwide consistency.

Intrastate movement and state-wise flexibility

Intrastate movement allows states to notify their own thresholds and exemptions. As a result, limits for generating an Electronic Waybill (E-Waybill) within a state may be equal to, higher than, or in rare cases exempted from the standard ₹50,000 rule.

Electronic Waybill (E-Waybill) Complete State-wise Limits for Generation in India

State-wise limits for intrastate Electronic Waybill (E-Waybill)

State / Union Territory	Intrastate E-Waybill Limit (₹)	Notes / Exceptions
Andhra Pradesh	50,000	Applies to all taxable goods.
Arunachal Pradesh	50,000	Applies to all taxable goods.
Assam	50,000	Applies to all taxable goods.
Bihar	1,00,000	Higher threshold than central baseline.
Chhattisgarh	50,000 (only specified goods)	Required only for notified 15 goods.
Delhi	1,00,000	Intrastate limit higher; interstate stays ₹50,000.
Goa	50,000 (only specified goods)	Intrastate required only for listed goods.
Gujarat	50,000 (exemptions exist)	Certain fabrics/garments/job work goods exempt intrastate.
Haryana	50,000	Standard threshold for all goods.
Himachal Pradesh	50,000	Standard threshold.
Jammu & Kashmir	No intrastate E-Waybill required	Exempt intrastate; interstate baseline applies.
Jharkhand	1,00,000	For most goods, except certain exemptions.
Karnataka	50,000	Standard threshold.
Kerala	50,000 (standard); mandatory for gold	Gold has separate intrastate requirement.
Madhya Pradesh	1,00,000	Most goods; some lower limits for specific categories.
Maharashtra	1,00,000	Higher limit for intrastate.
Manipur	50,000	Standard threshold.
Meghalaya	50,000	Standard threshold.
Mizoram	50,000	Standard threshold.
Nagaland	50,000	Standard threshold.
Odisha	50,000	Standard threshold.
Puducherry	50,000	Standard threshold.
Punjab	1,00,000	Higher limit.
Rajasthan	1,00,000 (intra-city 2,00,000)	Within city higher limit for many goods.
Sikkim	50,000	Standard threshold.
Tamil Nadu	1,00,000	Higher limit intrastate.
Telangana	50,000	Standard threshold.
Tripura	50,000	Standard threshold.
Uttar Pradesh	50,000	Standard threshold.
Uttarakhand	50,000	Standard threshold.
West Bengal	50,000 (updated)	Intrastate limit reduced to ₹50,000 in late 2023.

States following ₹50,000 limit

The following states generally require an Electronic Waybill (E-Waybill) for intrastate movement when consignment value exceeds ₹50,000
• Karnataka
• Tamil Nadu
• Gujarat
• West Bengal
• Odisha
• Telangana
• Andhra Pradesh

These states broadly align intrastate requirements with the national standard.

States with higher intrastate limits

Some states have notified higher thresholds to reduce compliance burden for local trade

Delhi

Intrastate Electronic Waybill (E-Waybill) is required only when consignment value exceeds ₹1,00,000, except for specific notified goods.

Bihar

Historically followed a ₹1,00,000 limit for intrastate movement, subject to current notifications.

Rajasthan

Intrastate limit is generally ₹1,00,000, with an even higher limit of ₹2,00,000 for movement within municipal or city limits for most goods.

Maharashtra

Certain intrastate movements have a higher threshold of ₹1,00,000 depending on notifications and nature of goods.

States with special exemptions

Some states provide partial or conditional exemptions

Kerala

While the standard threshold applies, Kerala has introduced mandatory Electronic Waybill (E-Waybill) generation for specific goods such as gold and precious metals, even for intrastate movement.

Jammu & Kashmir

At various times, intrastate Electronic Waybill (E-Waybill) requirements were relaxed or exempted, subject to periodic review.

North-Eastern states

States like Nagaland, Mizoram, and Tripura have at times prescribed higher limits for intrastate movement to support local trade.

Goods-based exemptions

Even when value exceeds the limit, certain goods are exempt from Electronic Waybill (E-Waybill) requirements. Common examples include
• Agricultural produce
• Milk and milk products
• Newspapers and books
• LPG for household consumption
• Postal baggage transported by government

Businesses should always cross-check state notifications as exemptions may vary locally.

Practical examples for better clarity

Example 1: Interstate supply

A supplier in Gujarat sends machinery worth ₹75,000 to a buyer in Madhya Pradesh. Since this is interstate movement and value exceeds ₹50,000, generating an Electronic Waybill (E-Waybill) is mandatory.

Example 2: Intrastate supply in Delhi

A wholesaler in Delhi supplies goods worth ₹85,000 within Delhi. Since the intrastate limit is ₹1,00,000, an Electronic Waybill (E-Waybill) is not mandatory, though it may be generated voluntarily.

Example 3: Intrastate supply in Karnataka

A trader moves goods worth ₹60,000 within Karnataka. The ₹50,000 threshold applies, so an Electronic Waybill (E-Waybill) must be generated.

Step-by-step process to generate an Electronic Waybill (E-Waybill)

Step 1: Login to portal

Access the official e-way bill portal and log in using GST credentials.

Step 2: Select generation option

Choose “Generate New” under the Electronic Waybill (E-Waybill) menu.

Step 3: Fill Part A

Enter invoice or delivery challan details, including
• Document number and date
• Supplier and recipient GSTIN
• Place of dispatch and delivery
• Value of goods

Step 4: Fill Part B

Provide transporter details such as
• Transporter ID
• Vehicle number or transport document number

Step 5: Generate and share

Submit the form to generate the Electronic Waybill (E-Waybill) number and share it with the transporter.

Validity of Electronic Waybill (E-Waybill)

Validity depends on distance travelled
• Up to 200 km: 1 day
• Every additional 200 km: 1 additional day

Validity is calculated from the time of generation.

Penalties for non-compliance

Failure to generate an Electronic Waybill (E-Waybill) when required can result in
• Detention of goods and vehicle
• Penalty equal to tax payable or ₹10,000, whichever is higher
• Additional compliance scrutiny

Best practices for businesses

• Always verify state-wise intrastate limits before dispatch
• Automate Electronic Waybill (E-Waybill) generation through ERP systems
• Maintain a register linking invoices to e-way bill numbers
• Train logistics staff on current state rules
• Periodically review state GST notifications

Frequently asked questions

Is an Electronic Waybill (E-Waybill) required below ₹50,000

Generally no, but voluntary generation is permitted and sometimes advisable for documentation.

Can one e-way bill cover multiple invoices

No, each invoice normally requires a separate Electronic Waybill (E-Waybill), though multiple consignments may be consolidated by a transporter.

Does distance within a city matter

Yes, some states provide higher thresholds or exemptions for movement within city limits.

Conclusion

State-wise limits for generating an Electronic Waybill (E-Waybill) add a layer of complexity to GST compliance, particularly for intrastate movement. While the ₹50,000 threshold provides a national benchmark, variations introduced by states must be carefully monitored. Businesses that understand these limits, track notifications, and adopt disciplined compliance processes can ensure seamless movement of goods and avoid costly penalties. A proactive approach to Electronic Waybill (E-Waybill) management is no longer optional but a core operational necessity under GST.