The E-Way Bill (Electronic Way Bill) is a mandatory document required under GST for the movement of goods. It is generated on the GST E-Way Bill portal when goods of a specified value are transported from one place to another. The requirement arises under Rule 138 of the CGST Rules, 2017.
While the value threshold and certain exemptions vary from state to state for intra-state movement, some rules such as distance limits and validity are uniform across India.
One of the most frequently asked questions is regarding the minimum distance limit for an e-way bill and how it differs across states.
Table of Contents
Minimum Distance Limit for E-Way Bill in India
Standard Distance Rule
Under GST e-way bill rules if the distance between consignor and transporter is less than 50 km within the same state, Part-B (vehicle details) is not mandatory. However, Part-A must still be filled, and the e-way bill may still be generated if required.
This means movement below 50 km (within the same state) → vehicle details optional and movement beyond 50 km → vehicle number (Part-B) compulsory.
The system generally allows distance entry up to around 4,000 km, and validity is calculated accordingly.
E-Way Bill Validity Based on Distance
The validity of an e-way bill depends on the distance travelled by the vehicle.
| Distance of Movement | Validity of E-Way Bill |
| Up to 200 km | 1 day |
| Every additional 200 km | +1 day |
Example:
- 180 km → 1 day
- 250 km → 2 days
- 430 km → 3 days
This validity rule applies uniformly across all states in India.
State-Wise E-Way Bill Distance / Threshold Rules (India)
Although distance rules are mostly uniform, states can specify different value thresholds for intra-state movement, which indirectly determines when e-way bills are required.
Below are the state-wise e-way bill limits relevant to movement rules.
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State-Wise E-Way Bill Limits in India
| State / UT | Intra-State Threshold | Inter-State Threshold | Key Notes |
| Andhra Pradesh | ₹50,000 | ₹50,000 | Standard rule |
| Arunachal Pradesh | ₹50,000 | ₹50,000 | Standard |
| Assam | ₹50,000 | ₹50,000 | Standard |
| Bihar | ₹1,00,000 | ₹50,000 | Higher intra limit |
| Chhattisgarh | ₹50,000 | ₹50,000 | Certain goods |
| Delhi | ₹1,00,000 | ₹50,000 | Higher limit |
| Goa | ₹50,000 | ₹50,000 | Selected goods |
| Gujarat | ₹50,000 | ₹50,000 | Intra-city exemptions |
| Haryana | ₹50,000 | ₹50,000 | Standard |
| Himachal Pradesh | ₹50,000 | ₹50,000 | Standard |
| Jharkhand | ₹1,00,000 | ₹50,000 | Higher intra |
| Karnataka | ₹50,000 | ₹50,000 | Standard |
| Kerala | ₹50,000 | ₹50,000 | Special rules for gold |
| Madhya Pradesh | ₹1,00,000 | ₹50,000 | Higher intra |
| Maharashtra | ₹1,00,000 | ₹50,000 | Higher intra |
| Manipur | ₹50,000 | ₹50,000 | Standard |
| Meghalaya | ₹50,000 | ₹50,000 | Standard |
| Mizoram | ₹50,000 | ₹50,000 | Standard |
| Nagaland | ₹50,000 | ₹50,000 | Standard |
| Odisha | ₹50,000 | ₹50,000 | Standard |
| Punjab | ₹1,00,000 | ₹50,000 | Higher intra |
| Rajasthan | ₹1,00,000 (state) / ₹2,00,000 (within city) | ₹50,000 | Special rule |
| Sikkim | ₹50,000 | ₹50,000 | Standard |
| Tamil Nadu | ₹50,000–₹1,00,000 | ₹50,000 | Higher intra |
| Telangana | ₹50,000 | ₹50,000 | Standard |
| Tripura | ₹50,000 | ₹50,000 | Standard |
| Uttar Pradesh | ₹50,000 | ₹50,000 | Standard |
| Uttarakhand | ₹50,000 | ₹50,000 | Standard |
| West Bengal | ₹50,000 | ₹50,000 | Revised threshold |
(Union Territories generally follow ₹50,000 threshold)
Special State-Specific Distance/Movement Rules
Some states have unique exemptions or distance-based relaxations.
Rajasthan
In case of Rajasthan ₹2 lakh threshold for movement within the same city and ₹1 lakh for other intra-state movement.
Gujarat
In case of Gujarat no e-way bill required for intra-city movement and required for specific goods within the state.
Jammu & Kashmir
In case of Jammu & Kashmir no intra-state e-way bill requirement and required only for interstate movement.
Kerala
In case of Kerala special provisions for gold movement e-way bill.
Key Practical Points for Businesses
Important operational rules regarding distance:
- Less than 50 km movement
- Vehicle details not mandatory in Part-B.
- Same PIN code
- Distance generally limited to around 100 km in the system.
- Distance auto-calculated
- E-way bill portal calculates distance using PIN codes.
- User can increase distance by approx. 10% if actual route is longer.
These features are implemented to prevent misuse and ensure realistic transport data.
Conclusion
The minimum distance rule for e-way bill in India is effectively 50 km, meaning that for movements within this distance in the same state, vehicle details in Part-B are not mandatory. However, e-way bill requirements depend mainly on consignment value thresholds, which vary across states for intra-state movement.
Key takeaways:
- 50 km → important operational threshold
- ₹50,000 → national threshold for interstate movement
- 200 km per day validity rule
- State-specific exemptions exist for certain goods or cities.
Understanding these distance and state-wise thresholds is essential for businesses, transporters, and tax professionals to ensure GST compliance and avoid penalties.
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