E-way Bill Limit

What is the E-way Bill Limit?

The e-way bill limit is the consignment value above which goods must travel with an e-way bill. For movement from one state to another the limit is ₹50,000 everywhere in India. For movement within a state, each state notifies its own limit: ₹50,000 in most states and ₹1 lakh in states like Delhi, Maharashtra and Tamil Nadu.

Consignment value is the value on the invoice, bill of supply or delivery challan, including GST, but leaving out the value of exempt goods. If one vehicle carries several invoices, the rule looks at each consignment, so check with your CA if you are close to the limit.

When the Limit Does Not Apply

Some goods need an e-way bill at any value: inter-state movement for job work and handicraft goods sent by a casual dealer. Other goods are exempt whatever their value, such as goods carried by a non-motorised vehicle and many fresh food items. Some states only cover a list of notified goods within the state.