Kolkata, May 26 -- The West Bengal government has lowered the threshold for mandatory e-way bill generation on intra-state movement of goods from Rs 1 lakh to Rs 50,000, with the revised requirement coming into force from June 1, 2026.

The change was notified on May 22, with a clarificatory Trade Circular issued on May 25.

What Has Changed

Under the revised framework, businesses moving goods within West Bengal - other than for job work - will now be required to generate an e-way bill if the consignment value exceeds Rs 50,000. The previous threshold stood at Rs 1 lakh.

The notification has been issued by the Commissioner, State Tax, West Bengal, in exercise of powers under Rule 138(14) of the West Bengal GST Rules, 2017, and in supers...