Understanding E-Way Bill Limits & Rules in 2026
An Electronic Way Bill (E-Way Bill) is a critical compliance document mandated under the GST regime for the movement of goods in a motorized conveyance. If your consignment value exceeds the prescribed threshold limit, generating an E-way bill on the official NIC portal is mandatory before the dispatch of goods.
1. Inter-State Movement (Between Two Different States)
When goods are transported across state borders (e.g., from Maharashtra to Karnataka), it is legally classified as inter-state movement. The threshold limit for inter-state movement is universally fixed at ₹50,000 across India. If your total invoice value (including GST) exceeds this amount, generating an E-way bill is compulsory. Failure to do so can result in the detention of your vehicle and a massive penalty under Section 129 of the CGST Act.
2. Intra-State Movement (State-Wise Variances)
When goods are moved entirely within the boundaries of a single state, the threshold limit is decided by the respective State Government. To ease compliance for local MSMEs and small traders, the GST council allowed states to raise this limit. Currently, many states have increased this limit to ₹1,00,000.
- States with ₹1,00,000 limit: Maharashtra, Gujarat, Delhi, Tamil Nadu, Bihar, Rajasthan, Punjab, and Haryana.
- States with ₹50,000 limit: Karnataka, Kerala, Uttar Pradesh, Telangana, Andhra Pradesh, West Bengal, and Odisha.
Mandatory Exceptions (No Minimum Limit)
Regardless of the ₹50,000 or ₹1 Lakh threshold, an E-Way Bill must be generated even if the value is zero in two highly specific cases:
1. Inter-state movement of goods sent for Job Work by a principal.
2. Inter-state transport of Handicraft goods by a person exempted from GST registration.
Validity of an E-Way Bill
An E-way bill is not valid forever. The validity depends entirely on the distance the goods must travel. For regular cargo, the rule is 1 day for every 200 kilometers. For Over Dimensional Cargo (ODC), the validity is restricted to 1 day for every 20 kilometers. You must ensure the goods reach their destination before the bill expires, or you must extend the validity on the portal before the deadline passes.