Introduction
The latest CGST rules mandate every transporter to carry e-way bills while transporting goods from one particular place to another if the overall value exceeds the specified limit of CGST.
According to the new rules, the maximum E-Way Bill limit is Rs 50,000 and it is applicable in most of the interstate movements. Other than that, every Indian state has the right to opt for a specific State-wise e-waybill threshold.
Launching Date/Implication of the E-way Bill for Separate States
Indian Government launched the new e-way bill as per CGST on 1st April 2018. In contrast, Implications of state-specific e-waybill thresholds had taken place on different dates during the first 6 months of 2018.
E-way Bill Threshold Limit for Different Indian States
The consignment value threshold for the requirement of the e-way bill during interstate transport of goods is only Rs. 50,000. However, multiple states have applied their separate state-specific e-waybill limit with certain particulars to allow intra-state transportation of goods. The details related to e-way threshold limits for different states in the tabulated form are here-
| Indian States | Particulars | E-way Bill Threshold Limit |
|---|---|---|
| Andhra Pradesh | For all types of taxable goods For transportation of goods, whose value is more than Rs. 50,000 |
Rs. 50,000 |
| Arunachal Pradesh | For all types of taxable goods | Rs. 50,000 |
| Assam | For all types of taxable goods | Rs. 50,000 |
| Bihar | For transportation of both taxable and non-taxable goods | More than Rs. 1,00,000 |
| Chhattisgarh | For only a few specific goods | Rs. 50,000 |
| Delhi | For transportation of both taxable and non-taxable goods | Rs. 1,00,000 |
| Goa | Only for specific 22 goods | Rs. 50,000 |
| Gujarat | Not applicable to transport any goods excluding specified goods category for job | No e-way bill |
| Haryana | For all types of taxable goods | Rs. 50,000 |
| Himachal Pradesh | For all types of taxable goods | Rs. 50,000 |
| Jammu and Kashmir | Not applicable for transporting goods within the Jammu and Kashmir Union Territory | No e-way bill |
| Jharkhand | For all goods excluding the specified ones | More than Rs. 1,00,000 |
| Karnataka | For all types of taxable goods | Rs. 50,000 |
| Kerala | For all types of taxable goods | Rs. 50,000 |
| Madhya Pradesh | For specified 11 goods | Rs. 1,00,000 |
| Maharashtra | For all types of taxable goods | Rs. 1,00,000 |
| Manipur | For all types of taxable goods | Rs. 50,000 |
| Meghalaya | For all types of taxable goods | Rs. 50,000 |
| Mizoram | For all types of taxable goods | Rs. 50,000 |
| Nagaland | For all types of taxable goods | Rs. 50,000 |
| Odisha | For all types of taxable goods | Rs. 50,000 |
| Puducherry | For all types of taxable goods | Rs. 50,000 |
| Punjab | For all types of taxable goods | Rs. 1,00,000 |
| Rajasthan | For every taxable good other than the ones categorized under Chapter 24 | Between Rs. 50,000 and Rs. 1,00,000 |
| Sikkim | For all types of taxable goods | Rs. 50,000 |
| Tamil Nadu | For all types of taxable goods | Rs. 1,00,000 |
| Telangana | For all types of taxable goods | Rs. 50,000 |
| Tripura | For all types of taxable goods | Rs. 50,000 |
| Uttar Pradesh | For all types of taxable goods | Rs. 50,000 |
| Uttarakhand | For all types of taxable goods | Rs. 50,000 |
| West Bengal | For all types of taxable goods | Rs. 1,00,000 |
Implications of state-specific e-waybill thresholds
Variations in the amounts of e-way bills for different states have shown significant implications for state-specific e-way bill thresholds. These implications have boosted the efficiency of various goods movements significantly. As all states and union territories should follow the norms essentially, the e-way bill has created a positive influence on complete taxation regulations across the country. However, a few states are at liberty to give provisions and leniency in the complete process.
Terminologies to Learn to Understand E-way Bill for States
You should also learn a few common terminologies for understanding state-wise e-way bill limits. These include the following-
E-way Bill
E-way bill or electronic way bill refers to a document or receipt produced by a reliable carrier who instructs and provides details on the transportation of various goods. These include the origin, the consignee, the consignor, the transporter, the destination, and the rail or vehicle data. Understanding state-wise e-way bill limits is especially essential for every business that is involved in the regular transport of goods.
According to the CGST Rule 138, businesses should submit transport-related information before they commence the transportation of goods. Moreover, the rule is applicable whether the movement is for supplies or purposes excluding the supply.
Format of an E-way Bill
The e-way bill consists of a valid e-way bill number, the date of bill generation, and an individual’s GST number of a transporter. It provides the respective details to the transporter, consignee, and consignor. The e-way bill contains two different parts, which are-
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Part A of the GST form EWB-1
Part A contains GST information of the consignee and the recipient, challan or invoice number and its date, pin code of the delivery destination, the reason for transporting the goods, original goods’ value, HSN or harmonized nomenclature code, and transport document number. Here, the transport document number may be anything from your railway receipt number, goods receipt number, lading number bill, or airway bill number.
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Part B of the GST form EWB-1
Part B only contains the vehicle number of a vehicle.
Benefits to Learn State-wise E-way Bill Limit
Today, knowing the effects of state-wise e-waybill limits on businesses is essential for many reasons, which are as follows-
Limited Paper Documents
The introduction of state-wise e-way bills has reduced the use of paper documents. Hence, both businesses and government officials may go with an environment-friendly option. Furthermore, businesses may not need to bear the hassle to carrying or safeguarding multiple paper documents.
Reduced Wait Times at Checkpoints
Improved efficiency of the e-way bill has reduced the wait times at different checkpoints. This further leads to improved efficiency in the transportation systems and reduced transport costs.
Reduction in Physical Interaction
Business representatives and transporters are no longer required to visit the checkpoints or offices of different tax authorities to generate transport documents. Instead, businesses only need to focus on the state-specific e-way bill impact on transactions to conduct the entire process online.
Involves Fast and Easy Processes
E-way bill generation for individual states is fast and easy based on a user-friendly interface. Moreover, a simple interface has allowed businesses to know state-based thresholds easily. Hence, the importance of knowing e-way bill thresholds by state further boosts tax compliance among business entities under the entire GST regime.
Latest Amendments/Updates on E-way Bill Thresholds
Updated on 4th August 2021
Blocking of e-way bills because of non-filing GSTR will resume from 15th August 2021.
Updated on 29th August 2021
Taxpayers have obtained relief from blocking their E-way bills of GSTR-1 and GSTR-3B from March 2021 to May 2021.
Updated on 18th May 2021
CBIC or the Central Board of Indirect Taxes clarified that GSTINs blocking to generation of e-way bills apply only to defaulting suppliers. However, the rule does not apply to transporters and recipients.
Updated on 1st June 2021
In this update, the e-way bill portal cleared that any suspended GSTINs will not generate any e-way bill. However, they may be transporters or recipients to generate e-way bills. Furthermore, the amendment will update the transportation mode to Ship/Road cum Ship instead of Ship to achieve flexibility in reports.
Conclusion
A comprehensive guideline on state-wise e-way bill and their threshold limit contain a valuable resource for every type of business that wants to be compliant. However, businesses should remember that thresholds often change. Hence, one should stay regularly updated with the necessary and latest regulations in their states to prevent disruptions in the transportation process.
Frequently Asked Questions
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Shall I need to generate e-way bills against any invoice raised to get supply service?
No, any e-way bill rule is inapplicable to any service-oriented transaction. Indeed, you should not generate e-way bills against the supply services.
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Do I need an e-way bill while billing goods within the surrounding of only 10 kilometers?
Goods transported within a state do not require an e-way bill if the distance is only 10km. Currently, the limit has reached 50 kilometers.
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What are the responsibilities of a transporter in an e-way bill system?
Transporters carrying goods by rail, road, and air should generate an e-way bill if the supplier fails to generate it for any reason.
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Can I include multiple invoices in a single e-way bill?
No, you should not generate any single e-way bill against multiple invoices. However, you may use consolidated e-way bills to combine multiple e-way bills.
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Whether e-way bill is mandatory or not?
Processing of an e-way bill is not mandatory until and unless the value of the goods to transport does not exceed the mark of Rs 50,000.
