West Bengal Govt Cuts E-Way Bill Threshold To Rs 50,000 For Intra-State Goods Movement

Kolkata, May 26 (KNN) The West Bengal government has lowered the threshold for mandatory e-way bill generation on intra-state movement of goods from Rs 1 lakh to Rs 50,000, with the revised requirement coming into force from June 1, 2026. 

The change was notified on May 22, with a clarificatory Trade Circular issued on May 25.

What Has Changed

Under the revised framework, businesses moving goods within West Bengal — other than for job work — will now be required to generate an e-way bill if the consignment value exceeds Rs 50,000. The previous threshold stood at Rs 1 lakh. 

The notification has been issued by the Commissioner, State Tax, West Bengal, in exercise of powers under Rule 138(14) of the West Bengal GST Rules, 2017, and in supersession of the earlier notification of December 2023.

Job Work Exemption Continues

The exemption for job work-related movement of goods remains fully intact. No e-way bill will be required for the intra-state movement of goods sent by a principal to a job worker, transferred between job workers, or returned to the principal after completion of job work — irrespective of the consignment value.

Compliance 

The notification comes into effect on June 1, 2026, giving businesses a short window to align their logistics and documentation processes. Traders and businesses with any difficulty in implementation have been advised to bring the matter to the notice of the Commissioner.

(KNN Bureau)