The Government of West Bengal has announced a significant change in the e-way bill compliance framework for intra-state movement of goods by reducing the threshold limit for mandatory generation of e-way bills from ₹1 lakh to ₹50,000 with effect from June 1, 2026.
However, the state government has retained the existing exemption for job work-related movements. Goods sent by a principal to a job worker, goods moved from one job worker to another, and goods returned to the principal after completion of job work will continue to remain exempt from e-way bill requirements for intra-state movement irrespective of the revised threshold.
The change has been introduced through Notification No. 02/2026-C.T./GST dated May 22, 2026, issued by the Commissioner of State Tax, West Bengal under Rule 138(14) of the West Bengal GST Rules, 2017.
The notification supersedes the earlier notification issued in December 2023 and mandates e-way bill generation for movements of goods originating and terminating within West Bengal where the consignment value exceeds ₹50,000.
Subsequently, the Directorate of Commercial Taxes issued Trade Circular No. 01/2026 dated May 25, 2026, clarifying the practical implications of the revised threshold and addressing concerns regarding job work transactions.
The circular makes it clear that the revised ₹50,000 threshold will apply to all intra-state movement of goods other than those related to job work. Accordingly, whenever goods with a consignment value exceeding ₹50,000 are transported within West Bengal for regular business transactions, an e-way bill will now become mandatory from June 1, 2026.
The circular also provides illustrations to explain the position. For example, where goods valued at ₹40,000 are transported within the state for job work purposes, no e-way bill would be required. Likewise, even for regular movement of goods, no e-way bill would be necessary because the value remains below ₹50,000.
The department clarified that if goods valued at ₹60,000 are sent for job work, no e-way bill would still be required because the exemption remains available.
However, if the same goods are moved within the state for any purpose other than job work, an e-way bill would become mandatory as the value exceeds the new threshold of Rs. 50,000.
