Clarification regarding threshold limit of consignment value for generation of e-way bill in respect of intra-State movement of goods

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....ATED: 25.05.2026 Subject: Clarification regarding threshold limit of consignment value for generation of e-way bill in respect of intra-State movement of goods. In exercise of the powers conferred by sub- rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017, the Commissioner, State Tax, West Bengal has issued a Notification No. 02/2026-C.T./GST dated 22.05.2026, thereb....

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.... [ii] Generation of e-way bill for intra-State movement of goods where such goods are being sent to a job-worker for job work or are being sent from one job-worker to another job-worker or are being returned to the principal after such job-work shall continue to be exempted. Example: a) Let the value of a consignment of goods be Rs. 40,000/-. If such consignment is being sent ....

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....h job-work and the entire movement is made within the State, no e-way bill shall be required to be generated either by the principal or by the job worker. However, if such goods are being sent in course of an intra-State movement other than job work as referred above, an e-way bill shall be required to be generated as the consignment value exceeds the threshold limit of Rs. 50,000/-. 3....