State Wise Applicability of E Way Bill: Inter and Intra State E Way Bill Applicability

Deepak Gupta | Feb 1, 2018 |

State Wise Applicability of E Way Bill: Inter and Intra State E Way Bill Applicability

State Wise Applicability of E Way Bill: Inter and Intra State E Way Bill Applicability
E-way bill provision of GST, first introduced on 1 February 2018 was initially made mandatory for inter-state transportation of goods, having consignment value of more than Rs. 50,000 through road, railways, airways and vessels. However, after the e-way bill portal crashed on the very first day due to technical glitches, the government extended the deadline and asked GSTN to develop a fool-proof system before the re-launch of the bill.

Thereafter, the Central Government has substituted Rule 138 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) vide Notification No. 12/2018- Central Tax, dated March 7, 2018 and notified April 01, 2018 as the date from which E-way bill Rules shall come into force for all inter-state movement of goods, having consignment value more than Rs. 50,000 vide Notification No 15/2018Central Tax dated March 23, 2018. Further, E-way bill will also be made applicable in phased manner for intra-state movement of goods by June 3, 2018 and would be notified accordingly by respective states.

State Wise Applicability of E Way Bill: Inter and Intra State E Way Bill Applicability

E Way Bill is applicable for Interstate transactions from April 1, 2018  having consignment value more than Rs. 50,000.

For Intrastate refer below updated table as on 31st May 2018:

StatesInter-State Waybill (Appointed Date)Legal Reference of Inter-state WaybillIntra State Waybill (Appointed Date)Legal Reference of Intra-state Waybill
Andaman and Nicobar Island1-Apr-18Notification No 15/2018Central Tax dated March 23, 201825-May-18Notification No 10/2018 – Union Territory Tax dated 21st May 2018
Andhra Pradesh15-Apr-18Intra State E way bill notified for 5 states from 15th April,2018
Arunachal Pradesh25-Apr-185 States more states to Roll out E Bill system for Intra State movement of goods from April 25, 2018
Assam16-May-18Intra State E way bill to roll out soon in Assam
Bihar20-Apr-18Press Release
Chandigarh25-May-18Notification No 07/2018 – Union Territory Tax dated 18th May 2018
Chhattisgarh1-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
Dadar & Nagar Haveli25-May-18Notification No 08/2018 – Union Territory Tax dated 18th May 2018
Daman and Diu25-May-18Notification No 09/2018 – Union Territory Tax dated 18th May 2018
Delhi16-Jun-2018E way bill applicable in Delhi for Intrastate movement for Value exceeding 1 lakh
Goa1-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
Gujarat15-Apr-18Intra State E way bill notified for 5 states from 15th April,2018
Haryana20-Apr-18Press Release
Himachal Pradesh5-May-18Press Release
Jammu and Kashmir1-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
Jharkhand20-Apr-18Press Release
Karnataka1-Apr-18E-way bill operations are compulsory for inter-state movement of goods throughout the nation and intra-state movement for karnataka from 1st April 2018
Kerala15-Apr-18Intra State E way bill notified for 5 states from 15th April,2018
Lakshadweep Island25-May-18Notification No 11/2018 – Union Territory Tax dated 18th May 2018
Madhya Pradesh25-Apr-185 States more states to Roll out E Bill system for Intra State movement of goods from April 25, 2018
Maharashtra25-May-18Maharashtra Intra-state E-way Bill effective w.e.f 25-May-2018 instead of 31-May-2018
Manipur25-May-18(Started on Trial Basis)
Meghalaya25-Apr-185 States more states to Roll out E Bill system for Intra State movement of goods from April 25, 2018
Mizoram1-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
Nagaland1-May-18
Odisha1-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
Puducherry25-Apr-185 States more states to Roll out E Bill system for Intra State movement of goods from April 25, 2018
Punjab1-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
Rajasthan20-May-18
Sikkim25-Apr-185 States more states to Roll out E Bill system for Intra State movement of goods from April 25, 2018
Tamil Nadu2-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
Telangana15-Apr-18Intra State E way bill notified for 5 states from 15th April,2018
Tripura20-Apr-18Press Release
Uttar Pradesh15-Apr-18Intra State E way bill notified for 5 states from 15th April,2018
Uttarakhand20-Apr-18Press Release
West Bengal3-Jun-18GST: E-Way bill to be Roll out in 8 More States for Intra State 
  • E-way bill operations are compulsory for intra-state movement of goods for Chhattisgarh, Goa, Jammu & Kashmir, Odisha, Punjab and Mizoram from 1st June 2018
  • E-way bill operations are compulsory for intra-state movement of goods for Andaman & Nicobar, Chandigarh, Dadar & Nagar Haveli , Daman & Diu, Lakshadweep, Maharashtra and Manipur from 25th May 2018
  • E-way bill operations are compulsory for intra-state movement of goods for Rajasthan from 20th May 2018
  • E-way bill operations are compulsory for intra-state movement of goods for Nagaland from 1st May 2018
  • E-way bill operations are compulsory for intra-state movement of goods for Arunachal Pradesh,Madhya Pradesh,Meghalaya, Puducherry and Sikkim from 25th April 2018
  • E-way bill operations are compulsory for intra-state movement of goods for Bihar, Haryana, Himachal Pradesh, Jharkhand, Tripura and Uttarakhand from 20th April 2018
  • E-way bill operations are compulsory for intra-state movement of goods for Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh from 15th April 2018
  • E-way bill operations are now available for intra-state movement of goods for above states
  • E-way bill operations are compulsory for inter-state movement of goods throughout the nation and intra-state movement for karnataka from 1st April 2018

Keep visiting this Page we will update the status of intrastate applicability of E way Bill for others state as well.
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