Is an e-way bill needed for intra-state movement below 50,000 rupees?

Under Rule 138 of the CGST Rules, an e-way bill is generally required when the value of the consignment exceeds Rs 50,000. For movement within a single state, the state government may notify a different threshold, so the limit depends on the state. Several states have raised the intra-state limit above Rs 50,000, and some apply it only to specific goods, so check the notification of the state where the goods move.

Separately, goods listed as exempt from e-way bill requirements, such as certain unprocessed or essential items, and certain modes of transport do not need one regardless of value. If the value is below the applicable threshold, an e-way bill is not mandatory, though a tax invoice or delivery challan must still accompany the goods. You can check the current limit on the e-way bill portal or with your CA.