West Bengal Clarifies E-Way Bill Requirement Because Intra-State Goods Above Rs. 50,000 Need Mandatory Compliance from June 2026
The Directorate of Commercial Taxes, Government of West Bengal, issued Trade Circular No. 01/2026 dated 25.05.2026 to clarify the threshold limit for generation of e-way bills for intra-State movement of goods within West Bengal.
The clarification follows Notification No. 02/2026-C.T./GST dated 22.05.2026 issued under sub-rule (14) of rule 138 of the West Bengal Goods and Services Tax Rules, 2017. The notification was issued by the Commissioner of State Tax, West Bengal, in consultation with the Principal Chief Commissioner of Central Goods and Services Tax & Central Excise, Kolkata Zone. The notification supersedes Notification No. 03/2023-C.T./GST dated 18.12.2023, except for actions already taken before such supersession.
The notification states that an e-way bill will be mandatory for movement of goods originating and terminating within West Bengal where the consignment value exceeds Rs. 50,000. However, this requirement does not apply to intra-State movement of goods related to job work as defined under clause (68) of section 2 of the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017.
The Trade Circular clarifies that with effect from 01.06.2026:
- For intra-State movement of goods other than job work, an e-way bill must be generated if the consignment value exceeds Rs. 50,000.
- Intra-State movement of goods connected with job work will continue to remain exempt from e-way bill requirements. This exemption applies where:
- goods are sent by the principal to a job-worker for job work;
- goods are moved from one job-worker to another job-worker; or
- goods are returned to the principal after completion of job work.
The circular provides illustrations for clarification:
- Where the consignment value is Rs. 40,000, no e-way bill is required for intra-State movement, whether the movement relates to job work or otherwise, because the value does not exceed the Rs. 50,000 threshold.
- Where the consignment value is Rs. 60,000:
- no e-way bill is required if the movement is related to job work within the State;
- an e-way bill is required for intra-State movement other than job work because the value exceeds Rs. 50,000.
The notification specifically provides that it shall come into force from 01.06.2026.
The Trade Circular further states that any difficulty in implementation may be brought to the notice of the Commissioner.
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD
KOLKATA-700015
TRADE CIRCULAR No. 01/2026
DATED: 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, thereby notifying that an e-way bill is required to be generated in respect of movement of goods originating and terminating within the State of West Bengal having consignment value exceeding rupees fifty thousand other than intra-State movement of goods in relation to job work as defined under clause (68) of section 2 of the Central Goods and Services Tax Act, 2017/ the West Bengal Goods and Services Tax Act, 2017.
2. In this context, this is being clarified that with effect from 01.06.2026 for intra-State movement of goods:
i. The threshold of consignment value for generation of an e-way bill other than job work shall
now be Rs. 50,000/- i.e. an e-way bill has to be generated for intra-State movement of goods other than job work, if the consignment value is more than Rs. 50,000/-.
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 by the principal to a job-worker for job work or from one job-worker to another job-worker or are being returned to the principal after such 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.
Further, if such goods are being sent in course of an intra-State movement other than job work as referred above, then also no e-way bill shall be required to be generated as the consignment value does not cross the threshold limit of Rs.50,000/-.
b) Now, let the value of a consignment of goods be Rs. 60,000/-. If such consignment is being sent by the principal to a job-worker for job work or from one job-worker to another job-worker or are being returned to the principal after such 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. Difficulty, if any, in the implementation of this Trade Circular may be brought to the notice of the Commissioner.
Sd/-
[KHALID AIZAZ ANWAR, IAS]
Commissioner, State Tax West Bengal
Date: 25.05.2026
Memo. No. 109- CT/PRO
/PRO/26
Copy forwarded to the Special Commissioner, ISD for information and for uploading it on the official as well as internal website of the Directorate for information of all concerned.
Sd/-
[Joyjit Banik]
Additional Commissioner of Revenue & PRO
State Tax, West Bengal
***
Registered No. WB/SC-247
No. WB (Part-I) /2026/ SAR-180
The Kolkata Gazette
Extraordinary
Published by Authority
PART I—Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc.
GOVERNMENT OF WEST BENGAL
Directorate Commercial Taxes
14, Beliaghata Road,
Kolkata-700 015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 02/2026-C.T./GST | Dated : 22.05.2026
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, in consultation with the Principal Chief Commissioner of Central Goods and Services Tax & Central Excise, Kolkata Zone, on being satisfied that it is necessary in the public interest so to do, and in supersession of notification No. 03/2023-C.T./GST, dated 18.12.2023, except as respects things done or omitted to be done before such supersession, notifies that in accordance with the notification No. 02/2023-C.T./GST, dated 10.11.2023, an e-way bill is required to be generated in respect of movement of goods originating and terminating within the State of West Bengal having consignment value exceeding rupees fifty thousand other than intra-State movement of goods in relation to job work as defined under clause (68) of section 2 of the Central Goods And Services Tax Act, 2017 / West Bengal Goods and Services Tax Act, 2017.
2. This Notification shall come into force with effect from the 1st day of June, 2026.
KHALID AIZAZ ANWAR, IAS
Commissioner of State Tax,
West Bengal
