Mandatory Generation of E-Way Bill for Intra-State Movement of Goods Exceeding ₹50,000 in West Bengal (Excluding Job Work Transactions) - 02/2026-C.T./GST - West Bengal SGST
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E-way bill requirement for high-value intra-State goods movement in West Bengal, with a job work exclusion from compliance. An e-way bill is mandatory for intra-State movement of goods within West Bengal where the consignment value exceeds rupees fifty thousand, except for intra-State movement of goods in relation to job work as defined under the GST law. The notification supersedes the earlier notification on the subject and comes into force from 1 June 2026.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
E-way bill requirement for high-value intra-State goods movement in West Bengal, with a job work exclusion from compliance.
An e-way bill is mandatory for intra-State movement of goods within West Bengal where the consignment value exceeds rupees fifty thousand, except for intra-State movement of goods in relation to job work as defined under the GST law. The notification supersedes the earlier notification on the subject and comes into force from 1 June 2026.
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