GST resources
E-Way Bill Limits in Every State
For goods moving from one state to another, an e-way bill is needed when the consignment value exceeds ₹50,000, everywhere in India. For goods moving within a state, each state sets its own limit and exceptions. This page collects them in one table, with what we could and could not verify.
The national rule
Rule 138 of the CGST Rules requires an e-way bill before goods worth more than ₹50,000 are moved in a vehicle, whether for a sale, a branch transfer, a return or job work. For inter-state movement this ₹50,000 limit is the same in every state. The value is the invoice value including GST, excluding exempt goods on the same document.
For intra-state movement, the state GST rules allow each state to notify a higher limit, exempt certain goods, or exempt movement within a city. The general rules for Part A, Part B, validity and exemptions are in our e-way bill rules article.
Intra-state limits
| State / UT | Intra-state limit | Notes | Source we found |
|---|---|---|---|
| Andhra Pradesh | ₹50,000 | All taxable goods (reported) | Check the state notification |
| Arunachal Pradesh | ₹50,000 (general rule) | — | Check the state notification |
| Assam | ₹50,000 (general rule) | — | Check the state notification |
| Bihar | ₹1,00,000 | From 21 January 2019 | Bihar notification dated 14 January 2019 (notice on the e-way bill portal) |
| Chhattisgarh | ₹50,000 | Reported to apply only to notified goods | Check the state notification |
| Delhi | ₹1,00,000 | — | Delhi Notification No. 3/2018, 15 June 2018 (as reported) |
| Goa | ₹50,000 | Reported to apply only to specified goods | Check the state notification |
| Gujarat | ₹50,000 | Reported exemptions for some textile goods and intra-city movement | Check the state notification |
| Haryana | ₹50,000 | — | Check the state notification |
| Himachal Pradesh | ₹50,000 | — | Check the state notification |
| Jharkhand | ₹1,00,000 | Except specified goods | S.O. 66, 26 September 2018 (as reported) |
| Karnataka | ₹50,000 | All taxable goods | State notification of 23 March 2018 (as reported) |
| Kerala | ₹50,000 (general rule) | Separate rules for gold movement | Check the state notification |
| Madhya Pradesh | ₹1,00,000 (reported) | Exceptions for some goods; sources differ on intra-district movement | Check the state notification |
| Maharashtra | ₹1,00,000 | All taxable goods; job-work exceptions | Notification No. 15E/2018-State Tax, 29 June 2018 (as reported) |
| Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura | ₹50,000 (general rule) | — | Check the state notification |
| Odisha | ₹50,000 | — | Check the state notification |
| Punjab | ₹1,00,000 | — | Notification PA/ETC/2018/175, 13 September 2018 (as reported) |
| Rajasthan | ₹1,00,000; ₹2,00,000 within a city (reported) | Except specified goods | Check the state notification |
| Tamil Nadu | ₹1,00,000 | Check whether your goods are covered | Notification No. 09/2018, 31 May 2018 (as reported) |
| Telangana | ₹50,000 | — | Check the state notification |
| Uttar Pradesh | ₹50,000 | — | Check the state notification |
| Uttarakhand | ₹50,000 | — | Check the state notification |
| West Bengal | ₹50,000 | From 1 June 2026; job-work movement excluded | Notification No. 02/2026-C.T./GST, 22 May 2026 and Trade Circular 01/2026 |
| Jammu and Kashmir, Ladakh | Reported exemptions for intra-state movement | — | Check the UT notification |
| Chandigarh, Puducherry, Andaman and Nicobar, Lakshadweep, Dadra and Nagar Haveli and Daman and Diu | ₹50,000 (general rule) | — | Check the UT notification |
"As reported" means we read the notification number and limit in published reproductions and state notices in November 2026, not in every case the gazette copy. "Check the state notification" means we could not confirm the current position; ask your state GST office or check the state commercial taxes website before relying on it.
Worked example
Sri Lakshmi Stores in Mysuru sends ₹70,000 of goods (including GST) by van to its own branch in Hassan, also in Karnataka. Karnataka's intra-state limit is reported at ₹50,000, so an e-way bill is needed for this branch transfer even though there is no sale.
The same ₹70,000 consignment moving inside Maharashtra would be under that state's ₹1,00,000 limit and would not need one. Sent from Mysuru to Ooty in Tamil Nadu, it crosses a state border, so the ₹50,000 inter-state limit applies and an e-way bill is needed.
Common mistakes
- Using another state's higher limit for movement inside your own state
- Ignoring branch transfers and job-work movement because "there is no sale"
- Counting the value before GST when the limit is tested on the value including tax
- Assuming a city exemption applies to movement between two cities
- Relying on old lists: West Bengal, for example, changed its limit in 2026
How TripleBill helps
TripleBill records e-way bill details (number, transporter, vehicle) against an invoice and keeps an e-way bill register. Generate the e-way bill itself on the e-way bill portal.
This page is general information about GST in India, not tax advice. Rates, thresholds and rules change; confirm with the GST portal or a chartered accountant before acting.
Last reviewed and sources
Last reviewed: November 2026. Facts on this page were checked against:
- CGST Rules, 2017, rule 138 (and the corresponding state GST rules)
- E-way bill portal notice on Bihar's intra-state limit
- West Bengal Notification No. 02/2026-C.T./GST and Trade Circular 01/2026
- State notifications as listed in the table, read from published reproductions
Frequently asked questions
What is the e-way bill limit for inter-state movement?
₹50,000 of consignment value, the same in every state.
Which states have a ₹1 lakh intra-state limit?
From the notifications we could find: Bihar, Delhi, Jharkhand (with exceptions), Maharashtra, Punjab and Tamil Nadu, and reportedly Madhya Pradesh and Rajasthan. Check the state notification before relying on it.
Does the limit include GST?
Yes. The consignment value includes GST and cess but excludes exempt goods on the same invoice.
Do I need an e-way bill for a stock transfer within my state?
Yes, if the value exceeds your state's intra-state limit. A transfer is movement of goods even without a sale.
Where do I find my state's current rule?
On your state commercial taxes department's website, or from your jurisdictional GST office. The e-way bill portal also posts some state notices.
Is the limit per invoice or per vehicle?
It is tested per consignment. A transporter carrying several consignments each below the limit is not required to generate one for each, though a consolidated e-way bill can be made.
Related
Your first invoice is two minutes away.
7-day free trial with everything unlocked. No card needed.