hamburger
×
Digit General Insurance Logo
Powered By Digit
Switch to Digit Insurance

Quick Claim Process

Affordable Premium

Generation of E-Way Bills Under GST - Importance, Rules and Limits

What Is an E-Way Bill Under GST?

What Is the Importance of the Generation of E-Way bills?

What Are the Documents or Details Required to Generate E-Way Bill?

What Are the Ways to Generate an E-Way Bill?

What Are the State-Wise E-Way Bill Rules and Limits?

The details on state-wise rules for generating E-Way bills and their limits are tabulated below:

States/Union Territories Notification/Rules/Documents for Reference Inter-State Limit (₹) Intra-State Limit (₹)
Andhra Pradesh The instructions issued by CBEC, along with notification no. GOMs No. 34, e-way bill is mandatory for intrastate movement of goods ₹ 50,000 ₹ 50,000
Assam Notification No. 01/2018-GST ₹ 50,000 ₹ 50,000
Andaman & Nicobar Island No documents are prescribed. Rule 138 to 138 O of Andaman & Nicobar GST Rules 2017 are in force ₹ 50,000 ₹ 50,000
Arunachal Pradesh No documents have been prescribed to date, and amended rules 138 to 138 D of Arunachal Pradesh GST RULES 2017 have come into force. ₹ 50,000 ₹ 50,000
Bihar Notification no. 7/2018-state tax S.O.128 ₹ 50,000 ₹ 1,00,000
Chhattisgarh Notification no. F - 10 - 50/20177/CT/V(17), Specified documents to be carried by the person in charge of conveyance under rule 138 till the date amended rules 138 to 138 D of Chhattisgarh GST rules 2017 come into force. ₹ 50,000 ₹ 50,000
Chandigarh No documents have been prescribed to date, and amended rules 138 to 138 D of Chandigarh GST RULES 2017 apply. ₹ 50,000 ₹ 50,000
Daman and Diu No documents have been prescribed to date, and amended rules 138 to 138 D of Daman and Diu GST RULES 2017 have come into force. ₹ 50,000 ₹ 50,000
Dadar and Nagar Haveli No documents have been prescribed to date, and amended rules 138 to 138 D of Dadar and Nagar Haveli GST RULES 2017 have come into force. ₹ 50,000 ₹ 50,000
Delhi No documents have been prescribed to date, and amended rules 138 to 138 D of Delhi GST RULES 2017 have come into force. ₹ 50,000 ₹ 50,000
Gujarat Notification no. GSL/GST/RULE - 138(14)/B-7, valid only for 19 notified goods. ₹ 50,000 ₹ 50,000
Himachal Pradesh Notification No. 2798, no date stated yet ₹ 50,000 ₹ 50,000
Haryana Notification No. 04/ST-2 ₹ 50,000 ₹ 50,000
Jharkhand Notification SO No. 4 ₹ 50,000 ₹ 1,00,000
Kerala A notification has yet to be received. However, as per the instructions and news issued by CBEC, the e-way bill is mandatory for the intrastate movement of goods in Kerala. ₹ 50,000 ₹ 50,000
Karnataka Notification (25/2017) No. FD 47 CSL 2017 for e-way bill GST Karnataka ₹ 50,000 ₹ 50,000
Lakshadweep No documents have been prescribed to date, and amended rules 138 to 138 D of Lakshadweep GST RULES 2017 apply. ₹ 50,000 ₹ 50,000
Maharashtra Notification No. 3A/2018- State Tax No. JC(HQ)-1/ GST/ 2018/ Noti/1/E-way Bill/ ADM-8 ₹ 50,000 ₹ 1,00,000
Madhya Pradesh Notification No. F A 3-02/2018/1/V (27) is applicable for Chapters 85, 90 and certain Chapter 84 Products such as 8412, 8415, 8418, 8419, 8422, 8423, 8443 and 8450. No dates specified. ₹ 50,000 ₹ 50,000
Manipur No documents have been prescribed to date, and amended rules 138 to 138 D of Manipur GST RULES 2017 have come into force. ₹ 50,000 ₹ 50,000
Mizoram No documents have been prescribed to date, and amended rules 138 to 138 D of Mizoram GST RULES 2017 apply. ₹ 50,000 ₹ 50,000
Meghalaya Notification No. ERTS (T) 65/2017/24. Specified documents have to be carried by the person in charge of the conveyance under Rule 138 to date, and the amended Rules 138 to 138W of Meghalaya GST Rules 2017 come into force. ₹ 50,000 ₹ 50,000
Nagaland No documents have been prescribed to date, and amended rules 138 to 138 D of Nagaland GST RULES 2017 have come into force. ₹ 50,000 ₹ 50,000
Odisha Notification No. 984/CT POL-41/3/2017 applies. No date has been stated yet ₹ 50,000 ₹ 50,000
Punjab Notification No. GST-1-2018/101 applies. ₹ 50,000 ₹ 1,00,000
Puducherry Notification No. GO Ms. No. 3 applies. ₹ 50,000 ₹ 1,00,000
Rajasthan Notification No. F17 (131) ACCT/GST/2017/3029 applies. ₹ 50,000 ₹ 1,00,000
Sikkim No documents have been prescribed to date, and amended rules 138 to 138 D of Sikkim GST RULES 2017 have come into force. ₹ 50,000 ₹ 50,000
Tamil Nadu Notification No. GO Ms. No. 11 applies. ₹ 50,000 ₹ 1,00,000
Telangana A notification has yet to be received. However, as per the instructions and news issued by CBEC, the E-Way bill is mandatory for the intra-state movement of goods in Telangana. ₹ 50,000 ₹ 50,000
Tripura Notification No. NO.F. 1-11 (91)- TAX/GST/2017 applies. ₹ 50,000 ₹ 50,000
Uttar Pradesh Notification No. 1718084 applies. ₹ 50,000 ₹ 50,000
Uttarakhand Notification No. 07/2018/9(120)/XXVII(8)/2017/CT-74 applies. ₹ 50,000 ₹ 50,000
West Bengal Notification No. 03/2018-C.T./GS ₹ 50,000 ₹ 1,00,000

The E-Way Bills generation process is seamless enough and has worked wonders in dissolving inter-state boundaries. The bill ensures the smooth functioning of the logistics industry. However, there are certain limitations, such as compliance-based challenges to this type of bill, which the government expects to resolve gradually.

[Source]

FAQs About Generation of E-Way Bills Under GST