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E-Way Bill › When an e-way bill is required
When is an e-way bill required?
An e-way bill is an electronic permit for moving goods. It must be made on the e-way bill portal before the goods start moving, and the person in charge of the vehicle must be able to show it (on paper, on a phone, or just the number).
The basic rule: ₹50,000
Under Rule 138 of the CGST Rules, an e-way bill is needed when goods worth more than ₹50,000 in one consignment move, for a sale or for any other reason (return, job work, own branch, exhibition…). The value is the value on the invoice, bill or challan including GST, but leaving out goods on the same bill that are exempt from GST.
This depends on the goods moving, not on your turnover. A small shop sending a ₹60,000 load needs one too.
Inside some states the limit is higher
For movement that starts and ends within the same state, several states have raised the limit. As reported in the states' notifications:
| State | Within the state, needed above |
|---|---|
| Delhi, Maharashtra, Tamil Nadu, Punjab, Bihar, Madhya Pradesh, Jharkhand, Chhattisgarh | ₹1 lakh |
| Rajasthan | ₹1 lakh (₹2 lakh within one city) |
| Kerala, Jammu and Kashmir | Within the state only for some listed goods |
| Other states, and every inter-state movement | ₹50,000 |
State limits change by notification and some depend on the goods. Check your state's commercial tax website before relying on a higher limit.
At any value
- Goods sent by a principal to a job worker in another state.
- Handicraft goods sent to another state by a person exempt from registration.
Who makes it
- The supplier (most often), or the buyer when the buyer arranges the transport, or the transporter if neither did.
- Part A holds the document, the parties and the goods. Part B holds the vehicle. Without Part B the e-way bill has no validity yet and the goods cannot move on it.
- A business that must issue e-invoices makes the e-way bill for a B2B invoice from the IRN (since 1 March 2024), at e-invoice.niveshsahayak.in.
Usually not needed
- Goods listed as exempt from the e-way bill in Rule 138(14), for example many unprocessed foods, and goods moved by non-motorised conveyance.
- Some short movements, for example from a place of business to a weighbridge for weighing and back, within the limits the rule sets.
A worked example
A Ludhiana trader sends goods worth ₹48,000 + GST 18% (₹8,640) = ₹56,640 to a buyer in Jalandhar, inside Punjab. The value is above ₹50,000 but Punjab's limit within the state is ₹1 lakh, so no e-way bill is needed. The same load to Delhi (inter-state) needs one.