Threshold Limits for E-waybill Exemptions: State-wise Variations

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Published Date:  30-01-2024   Author:   aishwarya-s
captainbiz threshold limits for e waybill exemptions state wise variations

Under the CGST rules, the e-waybill mandate comes into effect when the value of a consignment surpasses Rs 50,000, primarily for interstate movements. However, when it comes to intrastate transportation, each state in India has the autonomy to establish its specific threshold for e-waybill generation. For example, Andhra Pradesh necessitates an e-waybill for intrastate movements exceeding Rs. 50,000, while Bihar exempts consignments valued below Rs. 1,00,000. In Gujarat, e-waybills are only mandated for specific class goods engaged in job-work, irrespective of their value.

Find out more about state-wise threshold limits below.

State-Specific Threshold Limits for E-waybill Exemption

Refer to the table below for state-specific threshold limits. Please note that this information may not capture all the latest updates, so it’s essential to verify before making any decisions.

S. No. State E-waybill Threshold Limit Relevant Notification
1 Andhra Pradesh Rs.50,000 for all taxable goods e-waybill is required for intrastate movement of goods only if the value exceeds Rs.50,000/- CCTs Ref. in CCW/GST/74/2015, dated 11th April 2018
2 Arunachal Pradesh Rs.50,000 for all taxable goods CBIC Press Release dated 23-04-2018 and Notification No. 14/2018- State Tax dated 23rd March 2018
3 Assam Rs.50,000 for all taxable goods Notification No. 30/2019-GST, dated 16th December 2019 e-waybill for intrastate movement of goods temporarily suspended vide Notification No. 07, dated 7th May 2018
4 Bihar Above Rs. 1,00,000 Notification No. S.O. 14, dated 14th January 2019;No e-waybill needed for intrastate movement of goods- where the consignment value does not exceed Rs.1,00,000/-
5 Chhattisgarh Rs. 50,000 for specified goods Notification No. F-10-31/2018/CT/V (46), dated 19th June 2018No e-waybill required for intra-state movement of goods- except for notified 15 goods whose consignment value exceeds Rs.50,000/-
6 Delhi Rs. 1,00,000 Notification No. 03, dated 15th June 2018 Intrastate movement of goods attract e-waybill where the consignment value exceeds Rs.1,00,000/-
7 Goa 50,000 – only for specified 22 goods e-waybill is required for 22 listed goods vide Notification No. CCT/26-2/2018-19/36, dated 28th May 2018
8 Gujarat No e-waybill required for goods other than a specified class of goods for job-work amounting to any value No.GSL/GST/RULE-138(14)/B.19, dated 19th September 2018, Intra-city movement of goods- No e-waybill Intra-state movement of goods- e-waybill is required for all goods except the specified class of goods.
9 Haryana Rs.50,000 for all taxable goods Notification No. 49/ST-2, dated 19th April 2018
10 Himachal Pradesh Rs.50,000 for all taxable goods e-waybill is required for all goods w.e.f. 01-06-2018 vide Notification No. 12-4/78-EXN-TAX-17408, dated 31st May 2018
11 Jammu and Kashmir No e-waybill is required for the transport of goods within the Union Territory of Jammu and Kashmir Notification No. 64, dated 30th November 2019
12 Jharkhand Above Rs. 1,00,000 for goods other than specified goods Notification No. S.O. 66, dated 26th September 2018
13 Karnataka Rs.50,000 for all taxable goods Press Release, dated 29-03-2018 and notification no. No. FD 47 CSL 2017 dated 23rd March 2018
14 Kerala Rs.50,000 for all taxable goods Press Release dated 10th April 2018
15 Madhya Pradesh 50,000 only for specified 11 goods Notification No. F-A 3-08-2018-1-V(43), dated 24th April 2018
16 Maharashtra Rs. 1,00,000 for all taxable goods Notification No. 15E, dated 29th June 2018 Transport of certain goods for job work – No e-waybill.
17 Manipur Rs.50,000 for all taxable goods CBIC Press Release dated 24th May 2018
18 Meghalaya Rs.50,000 for all taxable goods Notification No. ERTS (T) 84/2017/20, dated 20th April 2018
19 Mizoram 50,000 for all taxable goods Notification No.J.21011/2(iii)/2018-TAX/Pt, dated 2nd July 2018
20 Nagaland Rs.50,000 for all taxable goods Notification No. 6/2018. Dated: 19th April 2018
21 Odisha Rs.50,000 for all taxable goods Press Release dated 31st May 2018
22 Puducherry Rs.50,000 for all taxable goods Notification No. F. No. 3240/CTD/GST/2018/3, dated 24th April 2018
23 Punjab Rs. 1,00,000 for all taxable goods. No. PA/ETC/2018/175, dated 13th September 2018 – No EWB is required for the intra-state movement of goods in specified cases.
24 Rajasthan The limit was Increased from Rs.50,000 to Rs.1,00,000 for all taxable goods except those falling under Chapter 24 and Heading 2106 vide Notification No. F.17(131- Pt.-II) ACCT/GST/2017/6672, dated 30.03.2021 Notification No. F.17(131)ACCT/GST/2018/3544, dated 16th May 2018 Intra-state movement of goods for the purpose of Job Work- No e-waybill vide Notification No. F17 (131) ACCT/ GST/2017/3743, dated 6th August 2018
25 Sikkim Rs.50,000 for all taxable goods Press Release dated 23rd April 2018
26 Tamil Nadu Rs. 1,00,000 for all taxable goods. No e-waybill – For a certain class of goods as per Notification No. 09, dated 31st May 2018
27 Telangana Rs.50,000 for all taxable goods Press Release dated 10th April 2018
28 Tripura Rs.50,000 for all taxable goods Notification No.F.1-11(91)-TAX/GST/2018 (Part- I), dated 17th April 2018
29 Uttar Pradesh Rs.50,000 for all taxable goods Notification No. 38, dated 11th April 2018 Notification No.-e-waybill- R.F.I.D./sachaldal/2018-19/1025/commercial tax, dated 7th September 2018 – Provides the date from which the transporters are required to place R.F.I.D. tag on the windscreen of the vehicle carrying goods.
30 Uttarakhand Rs.50,000 for all taxable goods Notification No. 239/CSTUK/GST-Vidhi/2018-19, dated 17th April 2018
31 West Bengal Rs. 1,00,000 for all taxable goods. Notification No. 11/2018-C.T./GST, dated 30th May 2018 Notification No. 13, dated 6th June 2018- For intra-state movement of goods, an e-waybill is required only if the consignment value exceeds Rs. 1,00,000/-

 

Impact of Threshold Limits on E-waybill Requirements for Businesses

The state-wise threshold limits on e-waybill requirements for businesses has a far-reaching impact. Here is how these thresholds impact businesses:

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Consideration for Regional Differences 

Flexibility with threshold limits allows the states to tailor their threshold to suit regional considerations in terms of social and economic as well as logistical and administrative needs. 

Reduced Wait Times at Checkpoints

The improved efficiency of the e-way bill system has resulted in reduced wait times at various checkpoints. This contributes to enhanced efficiency in transportation systems and lower transport costs.

Reduction in Physical Interaction

Business representatives and transporters no longer need to physically visit checkpoints or tax authorities’ offices to generate transport documents. The entire process can be conducted online, with a focus on understanding the impact of state-specific e-way bills on transactions.

Environmental Impact

The introduction of e-waybills has contributed to a reduction in paper documents, aligning with environmental sustainability goals. Businesses and government authorities benefit from a streamlined, paperless process, reducing the environmental footprint associated with traditional documentation.

Understanding the Rationale Behind Variations in Threshold Limits

The reasons behind the differences in e-waybill threshold limits among states stem from the individual characteristics and requirements of each region. State authorities determine these thresholds by considering the unique economic factors, trade dynamics, and logistical infrastructure within their jurisdiction. 

This customization is intended to establish a regulatory environment that is well-suited to the distinctive conditions and demands faced by businesses in various states. The objective is to create a more responsive and efficient system that accommodates the specific needs of each state, fostering smoother business processes and promoting compliance.

Ensuring Compliance with E-waybill Requirements Based on Applicable Threshold Limits

Generating an e-waybill is compulsory for goods exceeding ₹50,000, with state-specific thresholds varying. Note that the e-waybill value is calculated per consignment, not cumulatively for the entire conveyance.

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Here are general rules for compliance:

Compliance Guidelines

E-waybill Generation

  • All conveyances with goods require e-waybill registration and generation.
  • Before transporting goods, the consignor/seller must upload consignment details on the common portal for e-waybill, connected with the GST portal, to generate an e-waybill.
  • An e-waybill typically includes details such as the consignor/seller’s name, consignee/recipient’s name, origin of the consignment, delivery address, transport route, and estimated time of delivery. It consists of Part A and Part B, to be filled by the taxpayer and the transporter, respectively.

Documentation for Transporters

Transporters must have the following documents as per GST e-waybill rules:

  • Invoice, bill of supply, or delivery challan.
  • Physical copy or number of the e-waybill.

Compliance with State-wise Thresholds

  • Stay informed about the specific e-waybill threshold limits set by each state for intrastate transportation.
  • Adjust your compliance practices accordingly to ensure adherence to the unique regulations of each state.
  • Even if a state does not require an e-waybill for the consignment value, it is still necessary to carry required documents like invoices and delivery challans.

Seeking Guidance on E-waybill Exemptions and Threshold Limits in Different States

To seek guidance efficiently, businesses should identify goods exempted from e-waybill requirements in each state and understand specific circumstances allowing exemption. Researching and compiling information on state-wise threshold limits for intrastate transportation is essential, considering factors like value and transaction nature. 

Consulting official state portals, industry associations, legal experts, and leveraging technology solutions can provide accurate interpretation and compliance checks. Training personnel and staying updated through regular channels and notifications ensure businesses can streamline operations while remaining compliant with changing interstate commerce regulations.

Endnotes

Understanding and adhering to state-wise variations in threshold limits for e-waybill exemptions is important for businesses seeking efficient intrastate and interstate transactions. Staying informed and compliant, businesses can sail smoothly through varied state regulations and optimize their supply chain operations efficiently.

Lastly, the contents of this article should not be interpreted as a legal opinion or representation of the author’s views. The information provided is intended solely for informational and educational purposes. Although care has been taken in preparing this article, there may be inadvertent mistakes and omissions. The author disclaims any liability for losses or damages of any nature resulting from inaccurate or incomplete information in this document or any actions taken based on it. It is recommended to seek expert or professional consultation.

FAQs

Here are some frequently asked questions.

  • What is an e-waybill?

An e-waybill is an electronic document generated for the movement of goods valued at over fifty thousand rupees, providing details about the consignment, its value, and the mode of transportation. 

  • Where can an e-waybill be generated?

The common portal for generating e-waybills is https://ewaybillgst.gov.in.

  • What are the consequences of non-compliance with e-waybill regulations?

Non-compliance with e-waybill regulations may result in penalties and detention of goods, underscoring the importance of following the specified procedures for goods transportation.

  • Is e-waybill required for all goods?

The e-waybill is required to transport all goods except those exempted under the Notifications or rules. Movement of handicraft goods or goods for job-work purposes under specified circumstances requires an e-waybill even if the value of the consignment is less than fifty thousand rupees. Refer to the e-waybill rule for other exemptions.

  • Is an e-waybill required for goods transported within a 10-kilometer radius?

Goods transported within a state are exempt from requiring an e-waybill if the distance is within 10 kilometers. However, the current limit has been extended to 50 kilometers.

  • What does the validity Period of e-waybill depend on?

The validity of the e-waybill depends upon the distance the goods have to be transported. In the case of regular vehicles or transportation modes, for every 200 KMs or part of its movement, one day validity has been provided. In the case of Over Dimensional Cargo vehicles, for every 20 KMs or part of its movement, one day validity is provided. This validity expires at midnight on the last day.

  • What happens if the validity of an e-waybill expires?

If the validity expires, the goods are not allowed to be moved. The proper officer may intercept the goods, leading to potential confiscation, seizure, and penalties.

  • Who can initiate the e-waybill? 

The consignor, consignee, registered person, or transporter of the goods can generate the e-waybill. Unregistered transporters can enroll on the common portal to create e-waybills for their clients. Additionally, any citizen can generate an e-waybill for the movement of goods for personal use.

  •  Who holds the authority to reject an e-waybill and under what circumstances? 

The individual responsible for transporting the goods initiates the e-waybill, and the counterparty can accept or reject the consignment through the common portal. Failure to communicate within 72 hours results in deemed acceptance.

  •  Can multiple invoices be covered by a single e-waybill?

No, a single e-waybill should not encompass multiple invoices. Nevertheless, consolidated e-waybills can consolidate various individual e-waybills.

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Aishwarya Lakshmi

Aishwarya Lakshmi is a Finance and SaaS Copywriter for 5+ years now, she has created SEO copies for B2B and B2C companies all around the globe. Aishwarya is a finance graduate and a university rank holder with exceptional academic excellence in finance core. Besides writing, Aishwarya, fosters her community Quillspire - a space for budding freelancers. In short, She maps contents to win pitches with words and concepts.

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