West Bengal Lowers E‑Way Bill Threshold for Intra‑State Goods Movement from ₹1 Lakh to ₹50,000 from June 1 [Read Notification]

The Directorate of Commercial Taxes, Government of West Bengal, has announced a significant change to the e‑way bill requirements for intra‑state movement of goods.

The notification issued by Commissioner of State Tax Khalid Aizaz Anwar, IAS, the State has reduced the consignment value threshold for mandatory e‑way billgeneration from ₹1 lakh to ₹50,000, effective June 1, 2026.

The notification, published in the West Bengal Gazette (Extraordinary), supersedes the earlier Notification No. 03/2023‑C.T./GST dated December 18, 2023, except for actions already taken under it. The revision aligns with the Central GST work and is pursuant to consultation with the Principal Chief Commissioner of Central GST & Central Excise, Kolkata Zone.

Under the new rule, an e‑way bill must be generated for the movement of goods originating and terminating within West Bengal when the consignment value exceeds ₹50,000, except for goods moved for job work as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017, and the West Bengal GST Act, 2017.

The decision was taken “in the public interest” to strengthen monitoring of goods movement and curb tax evasion. Businesses engaged in manufacturing, trading, and logistics will now need to ensure timely e‑way bill generation for consignments above the revised limit to avoid penalties under Rule 138 of the West Bengal GST Rules, 2017.

The notification concludes with the formal declaration: “This Notification shall come into force with effect from the 1st day of June, 2026.”

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