The Government of West Bengal on May 25, 2026, issued a clarification regarding the threshold limit of consignment value for generation of an e-way bill in respect of intra-State movement of goods.
The following has been stated:-
•With effect from June 01, 2026, an e-way bill must be generated for intra-State movement of goods within West Bengal when the consignment value exceeds ₹50,000, except in cases related to job work.
•Goods sent to a job worker, transferred between job workers, or returned to the principal after job work remain exempt from e-way bill requirements regardless of value.
•Consignments valued at ₹50,000 or below do not require an e-way bill for normal intra-State movement. For consignments exceeding ₹50,000, an e-way bill is mandatory for all intra-State movements other than job work.
•The amendment simplifies compliance by retaining job work exemptions while lowering the threshold for general intra-State goods transportation.
[Trade Circular No. 01 /2026]
