The E-way bill is a digital document that is created on the GST portal to provide evidence of the movement of goods. It consists of two parts: Part A, which includes essential information such as the recipient's GSTIN, the delivery location, the invoice date and number, the value of the goods, the HSN code, the transport document number, and the reason for transportation. Part B contains details of the transporter.
If the transportation is being done in one's own conveyance, the consignor or consignee themselves are responsible for generating the E-way bill. However, if the goods are being carried by a transporter on the road, it is the transporter's duty to generate the E-way bill. In cases where neither the consignor nor the consignee generate the E-way bill and the value of the goods exceeds the specified limit, it becomes the responsibility of the transporter to generate the E-way bill.
E-way Bill State-wise Limit
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 |