In 2024, the e-way bill limit under GST remains set for goods valued over Rs. 50,000 for both inter-state and intra-state transportation. This limit is critical for tracking movement and compliance within the GST framework, requiring that an e-way bill be generated when the total consignment value exceeds this threshold. This system ensures that all qualifying transport activities are properly recorded and taxed, helping prevent tax evasion and ensuring regulatory compliance. Refer to this link for more details on e-way bill rules.
e-Way bill limit for inter-state movement
For inter-state movement, the e-way bill limit is consistently applied across India; any consignment with a value exceeding Rs. 50,000 must have an e-way bill. This includes multiple goods in a single vehicle that collectively exceed the threshold, necessitating the generation of the bill. The rule facilitates efficient and effective tax administration, minimising discrepancies in the movement of goods across state lines and ensuring a uniform tax structure. If you are wondering about e-way bill validity distance, check out this guide.
e-Way bill limit for intra-state movement
Similarly, for intra-state movement within any state or union territory of India, the e-way bill generation threshold is set at Rs. 50,000. This threshold ensures that substantial intra-state transactions are monitored under GST, maintaining a consistency in tax collection and compliance across various regions. It helps state authorities track the movement of goods effectively, aiding in the proper enforcement of GST regulations. For those looking to know more about e-way bill registration, this page provides step-by-step instructions.
State-level e-way bill limit
The state-level e-way bill limits generally align with the central guidelines; however, some variations can exist depending on specific state rules. Here is a table listing the limits for both inter-state and intra-state movement in ten states, along with their effective dates:
State |
Inter-State Limit (Rs.) |
Intra-State Limit (Rs.) |
Effective Date |
Maharashtra |
50,000 |
50,000 |
01-04-2024 |
Tamil Nadu |
50,000 |
50,000 |
01-04-2024 |
Karnataka |
50,000 |
50,000 |
01-04-2024 |
Gujarat |
50,000 |
50,000 |
01-04-2024 |
Delhi |
50,000 |
50,000 |
01-04-2024 |
West Bengal |
50,000 |
50,000 |
01-04-2024 |
Uttar Pradesh |
50,000 |
50,000 |
01-04-2024 |
Rajasthan |
50,000 |
50,000 |
01-04-2024 |
Kerala |
50,000 |
50,000 |
01-04-2024 |
Punjab |
50,000 |
50,000 |
01-04-2024 |
Conditions for generating e-way bill and e-way bill limit
Here are the conditions one needs to fulfil to generate e-way bill:
- Value of Goods: The total value exceeds Rs. 50,000.
- Type of Goods: Includes all types of taxable and exempted goods except for those specified as exceptions.
- Movement: Applicable for both inter-state and intra-state transportation.
- Documentation: Requires accurate documentation of goods type, value, and transporter details.
Conclusion
The e-way bill system is a cornerstone of GST compliance in India, ensuring that goods transportation is adequately monitored and taxed. With consistent limits set across states and for both types of movements, it simplifies logistics and compliance for businesses. As the regulations continue to evolve, it is crucial for companies to stay informed and compliant with the latest requirements. For financial assistance in upgrading logistic operations or other business expansions, consider exploring business loan options to support growth and maintain competitive edge.
