E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two parts – part A including details of recipient GSTIN , place of delivery , invoice date and number , value of goods , HSN code , transport document number , reason for transportation and part – B including details of transporter.
E – way bill is generated by consignor or consignee himself if transportation is being done in own conveyance. If transporters carrying goods by road , e-way bill is to be generated by transporter. When neither the consignor nor consignee generates e – way bill and the value of goods is more than the specified limit, it is the transporter responsibility to generate e –way bill.
Read Also: E-way Bill generation process through e-way bill portal
E-way Bill Limit State-wise
Sr. No. | State | E-way bill threshold limit |
1 | Andhra Pradesh | Rs 50,000 |
2 | Arunachal Pradesh | Rs 50,000 |
3 | Assam | Rs 50,000 |
4 | Bihar | Rs 1,00,000 |
5 | Chhattisgarh | Rs 50,000 |
6 | Delhi | Rs 1,00.000 |
7 | Goa | Rs 50,000 |
8 | Gujarat | Rs 50,000 |
9 | Haryana | Rs 50,000 |
10 | Himachal Pradesh | Rs 50,000 |
11 | Jammu and Kashmir | Rs 50,000 |
12 | Jharkhand | Rs 1,00.000 |
13 | Karnataka | Rs 50,000 |
14 | Kerala | Rs 50,000 |
15 | Madhya Pradesh | Rs 50,000 |
16 | Maharashtra | Rs 1,00.000 |
17 | Manipur | Rs 50,000 |
18 | Meghalaya | Rs 50,000 |
19 | Mizoram | Rs 50,000 |
20 | Nagaland | Rs 50,000 |
21 | Odisha | Rs 50,000 |
22 | Puducherry | Rs 50,000 |
23 | Punjab | Rs 1,00.000 |
24 | Rajasthan | Rs 1,00.000 (Rs 2,00,000 in case of intra-city movement) |
25 | Sikkim | Rs 50,000 |
26 | Tamil Nadu | Rs 1,00.000 |
27 | Telangana | Rs 50,000 |
28 | Tripura | Rs 50,000 |
29 | Uttar Pradesh | Rs 50,000 |
30 | Uttarakhand | Rs 50,000 |
31 | West Bengal | Rs 1,00.000 |
Read Also: GSTN: Restarting Blocking of E-Way Bill (EWB) generation facility
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