This notification on the revised threshold level of consignment value for generation of an e-way bill other than job work will come into force from June 1. | Photo Credit: MUSTAFAH KK

The West Bengal government has brought down the threshold limit for generation of e-way bills for intra-State movement of goods to over ₹50,000 from the current over ₹1 lakh in a move to strengthen compliance and prevent tax evasion.

This move by the new BJP government in Bengal is aiming at generating more tax revenues. However, some industry insiders feel that it would increase workloads for a large number of small traders.

In a significant change in the e-way bill requirements, the Directorate of Commercial Taxes, has issued a notification, stating that “an e-way bill is required to be generated in respect of movement of goods originating and terminating within the State having consignment value exceeding ₹50,000."

This notification on the revised threshold level of consignment value for generation of an e-way bill other than job work will come into force from June 1.

“The decision to reduce the intra-state e-way bill threshold from ₹1 lakh to ₹50,000 is for strengthening compliance, and preventing undervaluation and evasion of taxes. It is also a way towards simplification of tax structures,” a senior government official told businessline.

According to Sandip Choraria, an advocate and a senior sales tax consultant, the reduction in the threshold level of consignment value for generation of an e-way bill would reduce evasion of taxes to a great extent.

evasion of taxes

“e-way bill is a mechanism to bring transactions within a State into the net of taxation. In West Bengal, there have been several instances of undervaluation and evasion of taxes. After the reduction in the threshold level for generation of an e-way bill, evasion of taxes is expected to come down to a great extent. It will help the government increase tax revenues collection,” Choraria said.

Sushil Poddar, president of the Confederation of West Bengal Trade Association (CWBTA), said the setting the threshold limit for e-way bills for intra-state movement of goods at ₹50,000 would hit the State’s small traders hard as it would increase their workloads to comply with the new norm.

“It will increase the workload and compliance cost to a large number of small traders. Therefore, we have written a letter to the government and requested that instead of reducing the threshold limit, the same should be at least from Rs 1 lakh,” Poddar told businessline.

Notably, States like Maharashtra, Delhi, Tamil Nadu, Punjab, Madhya Pradesh, Bihar and Jharkhand, among others, currently have the threshold limit for generation of e-way bills for intra-state movement of goods at ₹1 lakh.

States like Gujarat, Haryana, Karnataka, Kerala, Telangana, Assam, Tripura, Uttar Pradesh and Himachal Pradesh, among others, have the threshold limit of ₹50,000. 

Published on May 29, 2026