The general e-way bill limit is a consignment value above ₹50,000. Consignment value is the invoice, bill of supply or challan value including GST and cess but excluding exempt goods. Some movements need an e-way bill whatever the value, such as inter-state goods sent to a job worker and notified handicraft goods, and states may set their own limit for intra-state movement.
The ₹50,000 figure is the part of the e-way bill rules everybody remembers. What people get wrong is how that value is calculated, what counts as a "consignment", and the list of cases where the limit does not apply at all. This guide sets out the limit and the main rules from Rule 138 of the CGST Rules, with worked examples, so you can decide quickly for any dispatch.
For the basics of the document itself, see what is an e-way bill.
What is the e-way bill limit?
Under Rule 138(1), every registered person who causes movement of goods of consignment value exceeding ₹50,000 must furnish the details in Part A of Form GST EWB-01 before the movement starts. The movement may be:
- in relation to a supply,
- for reasons other than supply (job work, returns, branch transfers, exhibitions, samples), or
- due to an inward supply from an unregistered person.
The official FAQ also confirms that a consumer buying goods worth more than ₹50,000 can ask the supplier to generate the e-way bill, or enrol as a citizen and generate it personally.
How is consignment value calculated?
This is where most errors happen. Consignment value is the value declared on the invoice, bill of supply or delivery challan:
| Included | Excluded |
|---|---|
| Taxable value of the goods | Value of exempt goods on the same document |
| CGST and SGST/UTGST | — |
| IGST | — |
| Compensation cess, where applicable | — |
So the test is on the tax-inclusive amount of taxable goods.
Worked example 1: taxable value below, total above
A Surat textile trader sends readymade garments to a retailer in Indore.
| Line | Amount |
|---|---|
| Taxable value | ₹46,000.00 |
| IGST @ 5% | ₹2,300.00 |
| Consignment value | ₹48,300.00 |
₹48,300 does not exceed ₹50,000, so no e-way bill is needed under the general rule.
Now the retailer adds more stock: taxable value ₹48,000. IGST at 5% is ₹2,400, total ₹50,400. That exceeds the limit, so an e-way bill is required.
Worked example 2: mixed taxable and exempt goods
A Nagpur wholesaler invoices a grocery store for packaged goods taxable at 18% worth ₹38,000 and unprocessed exempt grains worth ₹20,000.
- Tax on the taxable portion: ₹38,000 × 18% = ₹6,840
- Taxable portion including tax: ₹44,840
- Exempt grains (₹20,000): excluded
Consignment value = ₹44,840, below ₹50,000. Even though the invoice total is ₹64,840, no e-way bill is needed under the general rule. (If the state's intra-state rules differ, the state rule applies for a move within Maharashtra.)
You can check these sums quickly with the GST calculator.
Is the limit per invoice or per vehicle?
Per consignment. One invoice or challan is one consignment. The official FAQ makes two points worth knowing:
- Several invoices to the same buyer need several e-way bills. Each invoice gets its own e-way bill; multiple invoices cannot be clubbed into a single e-way bill. They can, however, be listed together in a consolidated e-way bill when they travel in one vehicle.
- Small consignments in one vehicle. Rule 138(7) would make the transporter generate e-way bills when several consignments, each below ₹50,000, together exceed ₹50,000 in one conveyance. The FAQ states this sub-rule will be notified from a future date and, until then, the transporter need not generate e-way bills for individual consignments below ₹50,000.
Deliberately splitting one sale into several sub-₹50,000 invoices to avoid the e-way bill is a different matter — it is likely to be treated as evasion.
When is an e-way bill required below ₹50,000?
Two provisos to Rule 138(1) require an e-way bill irrespective of value:
| Situation | Who generates |
|---|---|
| Goods sent by a principal in one state to a job worker in another state | Principal, or the registered job worker |
| Inter-state movement of notified handicraft goods by a person exempted from GST registration | That person |
The job-work case is explained in detail in e-way bill for job work. Anyone can also choose to generate an e-way bill below the limit — some transporters insist on it.
When is no e-way bill needed at all?
Rule 138(14) and the annexure to the rule list movements that never need an e-way bill. The main categories:
- Specified goods in the annexure: for example LPG supplied to household and non-domestic exempted category customers, kerosene sold under PDS, postal baggage, natural or cultured pearls and precious stones, jewellery and articles of precious metals, currency, used personal and household effects, and coral.
- Non-motorised conveyance: goods on a hand cart, cycle rickshaw or bullock cart.
- Customs movements: from a port, airport, air cargo complex or land customs station to an ICD or CFS for clearance, and goods under customs bond or seal.
- Empty cargo containers.
- Weighbridge trips: up to 20 km from the consignor's place to a weighbridge and back, within the same state, accompanied by a delivery challan (the FAQ confirms this).
- Defence: goods moved by the defence formation under the Ministry of Defence as consignor or consignee.
- Exempt goods and no-supply transactions: goods fully exempt from tax by notification, and transactions covered by Schedule III.
- Rail movement by government: goods transported by rail where the consignor is the Central or a State Government or a local authority.
States can add their own exemptions for intra-state movement, typically by product or by notified area.
What are the state-specific e-way bill limits?
GST is levied by both the Centre and the states, and each state notifies rules for movement within its borders. Some states have adopted a higher threshold than ₹50,000 for intra-state movement, or applied the requirement only to certain goods or within certain cities. These limits change from time to time through state notifications, so this guide does not list them; check your state commercial tax department's e-way bill notification page.
For inter-state movement, the central rule always applies: more than ₹50,000 means an e-way bill.
What are the other key e-way bill rules?
Beyond the limit, these Rule 138 provisions govern everyday use:
| Rule | What it says |
|---|---|
| Part B required | Vehicle or transport document details must be filled before movement, except within a state up to 50 km between consignor and transporter (and transporter to consignee) |
| Validity — rule 138(10) | 1 day per 200 km or part for normal cargo; 1 day per 20 km or part for over-dimensional cargo (since 1 Jan 2021) |
| Extension | Allowed within 8 hours before or after expiry, by the person in charge of the goods (see extend e-way bill validity) |
| Cancellation | Within 24 hours of generation, if not verified in transit |
| Acceptance | Recipient can reject within 72 hours of generation or delivery, whichever is earlier; otherwise deemed accepted |
| Documents to carry | Invoice, bill of supply or challan, plus the e-way bill number (physical or electronic) |
| Detention report | If a vehicle is held more than 30 minutes, the transporter can file Form EWB-04 |
| Blocking — rule 138E | E-way bill generation can be blocked for a GSTIN that has not filed its returns for the period specified in that rule |
Two portal-level restrictions announced by GSTN from 1 January 2025 also apply: e-way bills can be generated only for documents dated within 180 days, and total extensions cannot take validity beyond 360 days from original generation.
Step-by-step: deciding whether a dispatch needs an e-way bill
- Is it goods, moved by a motorised vehicle or by rail, air or ship? If it is a service or a hand cart, stop — no e-way bill.
- Is the item on the exempt list or a no-supply transaction? If yes, stop.
- Is it inter-state job work or notified handicraft? If yes, generate regardless of value.
- Calculate consignment value including GST and cess, excluding exempt goods.
- Above ₹50,000? Generate for inter-state movement. For intra-state movement, apply your state's threshold.
- Plan Part B. If a transporter takes over within 50 km in the same state, Part A alone can cover that first leg; otherwise enter the vehicle number.
Edge cases businesses ask about
Mixed taxable and exempt goods on one invoice. The value of exempt goods is left out of the consignment value. If a grocery wholesaler's invoice shows ₹30,000 of exempt fresh produce and ₹40,000 of taxable packaged goods (including tax), only the ₹40,000 counts, so the general limit is not crossed.
Discounts on the invoice. Consignment value follows the value declared on the invoice, so a discount shown on the invoice itself reduces it. A discount promised later through a credit note does not reduce the value of the goods moving today.
Freight charged separately. If freight is billed as part of the supply on the same invoice, it forms part of the invoice value. Check your invoice layout before assuming freight is outside the calculation.
One customer, two deliveries. If one invoice is delivered in two trucks, each part moves with its own documents, and the e-way bill for the invoice must reflect the movement. Discuss lot-wise movement with your tax advisor before relying on any splitting.
Unregistered senders. The FAQ confirms that unregistered persons and consumers can also enrol and generate e-way bills when they cause movement above the limit.
Common mistakes with the e-way bill limit
- Testing taxable value only. Always add GST before comparing with ₹50,000.
- Counting exempt goods. Exempt items on the same invoice should be excluded, which can bring you under the limit.
- Assuming state limits apply inter-state. A higher intra-state threshold never applies to a cross-border delivery.
- Forgetting non-sale movements. Branch transfers, returns and stock sent to exhibitions count too.
- Skipping job-work e-way bills because the value is small. Inter-state job work needs one at any value.
- Splitting invoices. Breaking a sale into small bills to stay under the limit invites detention and penalties — see e-way bill penalty.
Billing Software by Betterwork shows the tax-inclusive invoice total as you bill, which makes the ₹50,000 check obvious at the moment of dispatch.
Key takeaways
- The general limit is a consignment value above ₹50,000, including GST and cess, excluding exempt goods.
- The limit is applied per invoice or challan; rule 138(7) on aggregate vehicle value is not yet in force.
- Inter-state job work and notified handicraft goods need an e-way bill at any value.
- Rule 138(14) exempts specific goods and movements such as non-motorised transport, empty containers and customs-sealed goods.
- States may set different limits for intra-state movement only — always check the state notification.
This guide is general information, not tax advice. Rules last checked on 20 October 2026; confirm with your tax professional for your situation.