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.

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.

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.

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.