West Bengal Reduced E-Way Bill Threshold and Included Job Work Transactions Compulsorily

The West Bengal Commissioner of State Tax has issued a fresh notification mandating the generation of e-way bills for intra-State movement of goods exceeding Rs. 100,000 to Rs. 50,000 within West Bengal, while continuing to exempt movements relating to job work from the requirement.

The notification, issued under Rule 138(14) of the West Bengal Goods and Services Tax Rules, 2017, supersedes the earlier Notification No. 03/2023-C.T./GST dated 18.12.2023. The new notification will come into force from June 1, 2026.

As per Notification No. 02/2026-C.T./GST dated 22.05.2026, an e-way bill will be mandatory for the movement of goods originating and terminating within the State of West Bengal where the consignment value exceeds Rs 50,000.

However, the notification specifically excludes intra-State movement of goods related to “job work” as defined under Section 2(68) of the CGST Act and WBGST Act from the requirement of generating an e-way bill.

The notification has been issued by the Commissioner of State Tax, West Bengal, in consultation with the Principal Chief Commissioner of CGST & Central Excise, Kolkata Zone, on the grounds that such a requirement is necessary in the public interest.

The earlier notification dated 18.12.2023 stands superseded, except for actions already taken or omitted before such supersession. Thus, businesses transporting taxable goods within West Bengal with a consignment value exceeding Rs 50,000 will now be required to generate e-way bills from June 1, 2026, unless the movement pertains to job work transactions.

To Read Full Notification, Download PDF Given Below.