West Bengal Notifies Mandatory E-Way Bill for Normal Intra-State Goods Movement Above Rs 50,000:

West Bengal Notifies Mandatory E-Way Bill for Normal Intra-State Goods Movement Above Rs 50,000 The Directorate of Commercial Taxes, Government of West Bengal, has clarified the threshold of consignment value for the generation of e-way bills in relation to intra-State movement of goods, vide Trade Circular No. 01/2026, dated May 25, 2026.

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Previously, on May 22, 2026, the Commissioner, State Tax, West Bengal, had issued a Notification No. 02/2026-C.T./GST, in pursuance of its powers granted under sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, notifying that with effect from June 01, 2026, generation of an e-way bill is mandatory in reference to the movement of goods originating and terminating within the State of West Bengal having a consignment value of more than Rs 50,000. This rule applies to all intra-State movement of goods except goods moved for job work purposes.

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The authorities have explicitly clarified that the intra-State movement of goods in relation to job work will remain exempt from the aforementioned e-way bill requirements, despite the consignment value exceeding Rs 50,000. The exemption will apply when goods are sent by the principal to a job worker, moved from one job worker to another, or returned to the principal after completion of job work, provided the movement takes place entirely within West Bengal.

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For instance, if goods worth Rs 40,000 are transported within the State, no e-way bill will be required because the value does not cross the prescribed limit. Similarly, if goods worth Rs 60,000 are sent for job work within the State, no e-way bill will be required due to the specific exemption available for job work transactions. However, for normal intrastate movement of goods worth more than Rs. 50,000, an e-way bill must be generated. Refer to the official trade circular for complete information.