An E-way bill is an electronic record generated on the GST portal that documents the flow of goods. It is a method of uploading the information by the person who causes the movement of goods through a digital platform before the transportation of such goods. This information will help in the generation of the e-way bill on the website. In this article, we will learn about the state-by-state e-way bill limit and how to generate one if a transaction exceeds the specified limit.
The e-way bill was implemented on April1, 2018 for the interstate movement of goods as per the decision of the 26th GST Council Meeting. It was supposed to be implemented within the states in a phased-out manner from April 15 to June 1, 2018. However, all states had to implement the e-way bill for local movement of goods up to June 1, 2018. According to the latest e-way bill update, a roll-out plan was presented at the GST Council’s 26th meeting, in which the country would be divided into four zones and one zone will be added to the E-way bill each week, allowing a full e-way bill state-by-state roll-out to be attempted by May, 2018.
Many state governments issued their own e-way bill notifications for the applicability of E-way bill for the intrastate movement of goods. For example, Karnataka has made the process of registration and creation of the Karnataka e-way bill very simple. All you have to do is to go to www.gst.kar.nic.in and furnish requisite details. These are then forwarded to the national E-way bill portal. You will then have to complete the process on this portal.
Did you know?
That when an E-way bill is generated, a unique E-way Bill Number (EBN) is assigned and made available to both, the supplier as well as the recipient? An E-way bill is also assigned to the transporter of the said products.
Also Read: Tally ERP 9: What Is It and How Can I Use It?
List of Documents Applicable to an E-way bill Across Different Territories
The list of documents as well as the date of intrastate e-way bill applicability has been given below in the table:
|
States/Union Territories |
Date- Intra State |
Notification/Documents for Reference |
|
Andhra Pradesh |
01st February 2018 |
The instructions issued by CBEC along with notification no. G.O.Ms No. 34, e-way bill is mandatory for intrastate movement of goods |
|
Assam |
01st March 2018 |
Notification No. 01/2018-GST |
|
Andaman & Nicobar Island |
Not yet notified |
No documents are prescribed. Rule 138 to 138 O of Andaman & Nicobar GST Rules 2017 are in force |
|
Arunachal Pradesh |
Not yet notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Arunachal PradeshGST RULES 2017 come into force. |
|
Bihar |
1st February 2018 |
Notification no. 7/2018-state tax S.O.128 |
|
Chhattisgarh |
1st June 2018 |
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. |
|
Chandigarh |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of ChandigarhGST RULES 2017 come into force. |
|
Daman and Diu |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Daman and Diu GST RULES 2017 come into force. |
|
Dadar and Nagar Haveli |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Dadar and Nagar Haveli GST RULES 2017 come into force. |
|
Delhi |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of DelhiGST RULES 2017 come into force. |
|
Gujarat |
1st February 2018 |
Notification no. GSL/GST/RULE – 138(14)/B-7 Which is valid only for 19 notified goods. |
|
Himachal Pradesh |
Not yet Notified |
Notification No. 2798, no date stated yet |
|
Haryana |
01st February 2018 |
Notification No. 04/ST-2 |
|
Jharkhand |
01st February 2018 |
Notification S.O. No. 4 |
|
Kerala |
01st February 2018 |
No Notification has been received yet. As per the instructions and news issued by CBEC, the e-way bill is mandatory for intrastate movement of goods in Kerala |
|
Karnataka |
01st February 2018 |
Notification (25/2017) No. FD 47 CSL 2017 for e-way bill GST Karnataka |
|
Lakshadweep |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Lakshadweep GST RULES 2017 come into force. |
|
Maharashtra |
01st May 2018 |
Notification No. 3A/2018- State Tax No. JC(HQ)-1/ GST/ 2018/ Noti/1/E-way Bill/ ADM-8 |
|
Madhya Pradesh |
Not yet Notified |
Notification No. F A 3-02/2018/1/V (27). No date is stated as yet. Applicable for Chapter 85,90 and certain Chapter 84 Products such as 8412, 8415, 8418, 8419, 8422, 8423, 8443 and 8450. |
|
Manipur |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Manipur GST RULES 2017 come into force. |
|
Mizoram |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Mizoram GST RULES 2017 come into force. |
|
Meghalaya |
Not yet Notified |
Notification No. ERTS (T) 65/2017/24. Specified documents have to be carried by the person in charge of the conveyance under Rule 138 till date the amended Rules 138 to 138W of Meghalaya GST Rules 2017 come into force |
|
Nagaland |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Nagaland GST RULES 2017 come into force. |
|
Odisha |
Not yet Notified |
Notification No. 984/CT POL-41/3/2017. No date has been stated yet |
|
Punjab |
01st April 2018 |
Notification No. GST-1-2018/101 |
|
Puducherry |
01st February 2018 |
Notification No. G.O. Ms. No. 3 |
|
Rajasthan |
01st June 2018 |
Notification No. F17 (131) ACCT/GST/2017/3029 |
|
Sikkim |
Not yet Notified |
No documents are prescribed, till the date amended rules 138 to 138 D of Sikkim GST RULES 2017 come into force. |
|
Tamil Nadu |
01st February 2018 |
Notification No. G.O. Ms. No. 11 |
|
Telangana |
01st February 2018 |
No Notification has been received yet. As per the instructions and news issued by CBEC, the e-way bill is mandatory for the intrastate movement of goods in Telangana |
|
Tripura |
01st February 2018 |
Notification No. NO.F. 1-11 (91)- TAX/GST/2017 |
|
Uttar Pradesh |
01st February 2018 |
Notification No. 1718084 |
|
Uttarakhand |
01st February 2018 |
Notification No. 07/2018/9(120)/XXVII(8)/2017/CT-74 |
|
West Bengal |
01st June 2018 |
Notification No. 03/2018-C.T./GST |
Also Read: What is Bills Receivable Report in Tally?
E-way Bill Limit for Intrastate Supply
The table given below shows the limit after which the e-way bill will become applicable in the state or union territory-
|
State/Union Territory |
Intrastate Limit |
Interstate Limit |
|
Andhra Pradesh |
Rs. 50,000 |
Rs. 50,000 |
|
Assam |
Rs. 50,000 |
Rs. 50,000 |
|
Andaman & Nicobar Island |
Rs. 50,000 |
Rs. 50,000 |
|
Arunachal Pradesh |
Rs. 50,000 |
Rs. 50,000 |
|
Bihar |
Rs. 1,00,000 |
Rs. 50,000 |
|
Chhattisgarh |
Rs. 50,000 |
Rs. 50,000 |
|
Chandigarh |
Rs. 1,00,000 |
Rs. 50,000 |
|
Daman and Diu and Dadar and Nagar Haveli |
Rs. 50,000 |
Rs. 50,000 |
|
Delhi |
Rs. 1,00,000 |
Rs. 50,000 |
|
Gujarat |
Rs. 50,000 |
Rs. 50,000 |
|
Himachal Pradesh |
Rs. 50,000 |
Rs. 50,000 |
|
Haryana |
Rs. 50,000 |
Rs. 50,000 |
|
Jharkhand |
Rs. 1,00,000 |
Rs. 50,000 |
|
Kerala |
Rs. 50,000 |
Rs. 50,000 |
|
Karnataka |
Rs. 50,000 |
Rs. 50,000 |
|
Lakshadweep |
Rs. 50,000 |
Rs. 50,000 |
|
Maharashtra |
Rs. 1,00,000 |
Rs. 50,000 |
|
Madhya Pradesh |
Rs. 50,000 |
Rs. 50,000 |
|
Manipur |
Rs. 50,000 |
Rs. 50,000 |
|
Mizoram |
Rs. 50,000 |
Rs. 50,000 |
|
Meghalaya |
Not Applicable |
Rs. 50,000 |
|
Nagaland |
Rs. 50,000 |
Rs. 50,000 |
|
Odisha |
Rs. 50,000 |
Rs. 50,000 |
|
Punjab |
Rs. 1,00,000 |
Rs. 50,000 |
|
Puducherry |
Rs. 50,000 |
Rs. 50,000 |
|
Rajasthan |
Rs. 50,000 |
Rs. 50,000 |
|
Sikkim |
Rs. 50,000 |
Rs. 50,000 |
|
Tamil Nadu |
Rs. 1,00,000 |
Rs. 50,000 |
|
Telangana |
Rs. 50,000 |
Rs. 50,000 |
|
Tripura |
Rs. 50,000 |
Rs. 50,000 |
|
Uttar Pradesh |
Rs. 50,000 |
Rs. 50,000 |
|
Uttarakhand |
Rs. 50,000 |
Rs. 50,000 |
|
West Bengal |
Rs. 1,00,000 |
Rs. 50,000 |
Also Read: How to Create A Ledger in Tally.ERP 9?
Advantages of an E-way Bill
An E-way Bill has helped to do away with check- posts between States which was time-consuming and resulted in many delay
It brings about a marked reduction in the costs of logistics.
Invoicing becomes very accurate
The bill helps in the speedy movement of goods within a State and between States
The turnaround time for deliveries is faster with goods reaching on time without any delay
All necessary taxes are paid
Conclusion
For the government, the e-way bill has one key advantage. It has the power to unite India as a single market and get rid of the inconvenience caused at numerous inter-State checkpoints. E-way bills facilitate the transfer of goods, allowing customers to get their purchases considerably more quickly. An E-way bill created by a sender or buyer of goods must be automatically updated in the outbound sales return (GSTR1). This includes the supplier’s sale return. There will be minimal room for tax avoidance as a result.
We hope the article has given you the relevant information about the e-way bill and its applicability as well as about the e-way bill limit for intrastate supply.
Follow Legaltree for the latest updates, news blogs, and articles related to micro, small and medium businesses (MSMEs), business tips, income tax, GST, salary, and accounting.