Key points
- National rule: an e-way bill is needed when consignment value exceeds ₹50,000 (rule 138(1)).[1][2]
- Value includes GST: the invoice value plus CGST, SGST, IGST and cess, excluding exempt goods on a mixed bill.[1]
- Inside one state: each state notifies its own rules. Bihar set ₹1 lakh for intra-state movement from 21 Jan 2019, as the e-way bill portal notes.[3]
- You may generate one below the limit if you want to; the rule allows it.[1]
- Many movements need none, for example goods in the rule 138(14) Annexure, non-motorised transport and movement within areas a state has notified.[1]
How consignment value is counted
Rule 138 defines consignment value as the value under section 15 shown on the invoice, bill of supply or delivery challan, including CGST, SGST or UTGST, IGST and cess charged, and excluding the value of exempt goods where one bill has both exempt and taxable goods.[1]
| Bill | Taxable value | GST | Exempt goods | Consignment value | Above ₹50,000? |
|---|---|---|---|---|---|
| A | ₹40,000 | ₹7,200 (18%) | ₹0 | ₹47,200 | No |
| B | ₹43,000 | ₹7,740 (18%) | ₹0 | ₹50,740 | Yes |
| C | ₹38,000 | ₹6,840 (18%) | ₹20,000 | ₹44,840 | No (exempt part left out) |
Bill B surprises people: the taxable value is under ₹50,000, but with GST the consignment is ₹50,740, so an e-way bill is needed for an inter-state move.
State-wise intra-state limits
Rule 138(14)(d) and each state's own SGST rules let a state change what is needed for movement inside it.[1] The e-way bill portal says e-way bills are compulsory for intra-state movement in all states, and lists each state's tax website for its rules.[2] We list below only what we could check on an official source today, and mark the rest.
| State | Intra-state limit | What we checked | Status |
|---|---|---|---|
| All states (inter-state) | Above ₹50,000 | Rule 138(1), CGST Rules; e-way bill portal | Official |
| Bihar | Above ₹1,00,000, from 21-01-2019 | Bihar notification of 14-01-2019, linked on the e-way bill portal | Official |
| Maharashtra | Up to ₹1,00,000 exempt (Notification 15E/2018-ST) | Maharashtra GST e-way bill manual (Jan 2021) | Official, older document जाँचें |
| Delhi, Madhya Pradesh, Punjab, Rajasthan, Tamil Nadu, Jharkhand, West Bengal | Reported as ₹1,00,000 by tax publishers | Secondary compilations only; sources disagree for some states | जाँचें |
| Other states | ₹50,000 unless the state notifies otherwise | Rule 138 applies through each SGST Act | Check your state |
How to check your state's limit
- Open the State Tax Websites list on the e-way bill portal and go to your state's GST department.[2]
- Look for the state's notifications under its SGST Rules, rule 138(14), usually titled "e-way bill" or "intra-State movement".
- Note the notification number and date, and check whether a later notification amended it.
- If in doubt, generate the e-way bill anyway. The rule allows it below the limit, and it removes the argument at a check post.[1]
When no e-way bill is needed
Rule 138(14) lists cases where no e-way bill is required, whatever the value.[1] The ones traders meet most often:
- Goods in the Annexure to rule 138, such as LPG for household customers and kerosene sold under PDS.
- Goods moved by a non-motorised conveyance, such as a handcart.
- Movement within areas notified by the state under rule 138(14)(d).
- Goods that are exempt under the main exemption notifications, and alcoholic liquor, petrol, diesel, crude, natural gas and ATF.
- Movement of up to 20 km to a weighbridge and back with a delivery challan.
- Empty cargo containers, and empty LPG cylinders moved other than for supply.
Short hauls and Part-B
If goods go up to 50 km within the state from your place of business to the transporter's, Part-B (the vehicle details) need not be filled for that leg.[1] Part-B must be filled before the goods move further. The same 50 km relief applies on the last leg from the transporter to the buyer.[1]
Worked example
Sai Electricals, Patna (sample firm) sends three loads in one day:
| Load | To | Consignment value | E-way bill? | Why |
|---|---|---|---|---|
| 1 | Muzaffarpur (Bihar) | ₹85,000 | Not required | Below Bihar's ₹1,00,000 intra-state limit[3] |
| 2 | Muzaffarpur (Bihar) | ₹1,40,000 | Required | Above ₹1,00,000 |
| 3 | Varanasi (Uttar Pradesh) | ₹62,000 | Required | Inter-state: above ₹50,000 |
Load 3 is the one people miss: the Bihar ₹1 lakh limit is only for movement inside Bihar. Once goods cross a state border, the ₹50,000 rule applies.
How Moharbill helps
- Works out the consignment value with GST on every bill and tells you when an e-way bill is needed.
- Generates the e-way bill from the IRN on the same screen, with the distance filled from the pincodes. See e-way bill software.
- Shows validity with the validity calculator logic and reminds you before expiry.
- Standalone e-way bills for movements without an e-invoice arrive in v1.1.
Frequently asked questions
What is the e-way bill limit?
An e-way bill is required when the consignment value exceeds ₹50,000, under rule 138(1) of the CGST Rules. For movement within a state, the state's notified limit applies.
Is GST included in the ₹50,000 e-way bill limit?
Yes. Consignment value includes CGST, SGST or UTGST, IGST and cess charged on the document, and excludes exempt goods on a bill that has both exempt and taxable goods.
What is the e-way bill limit in Bihar?
For intra-state movement, Bihar notified that an e-way bill is required above ₹1 lakh, with effect from 21 January 2019, as noted on the e-way bill portal. Inter-state movement follows the ₹50,000 rule.
What is the e-way bill limit within Maharashtra?
Maharashtra's e-way bill manual refers to Notification 15E/2018-State Tax exempting intra-state movement of value up to ₹1 lakh. Check the Maharashtra GST site for any later change.
Can I generate an e-way bill below the limit?
Yes. Rule 138 lets the registered person or transporter generate and carry an e-way bill even if the consignment value is below ₹50,000.
Sources
All read on 17 Oct 2026.
- CGST Rules 2017, rule 138 (sub-rules 1, 3, 5, 9, 14 and Explanation 2 on consignment value), CBIC. taxinformation.cbic.gov.in
- NIC e-way bill system, home and documents pages (₹50,000; intra-state movement compulsory in all states; State Tax Websites list). ewaybillgst.gov.in · docs.ewaybillgst.gov.in
- Government of Bihar notification dated 14-01-2019 (intra-state e-way bill above ₹1 lakh from 21-01-2019), linked on the e-way bill portal. docs.ewaybillgst.gov.in
- Maharashtra GST Department, e-way bill manual updated 27 Jan 2021, citing Notification 15E/2018-State Tax of 29 Jun 2018. mahagst.gov.in
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