The Commissioner of State Tax, West Bengal, has issued Notification No. 02/2026-C.T./GST dated May 22, 2026. The notification was issued from the Directorate of Commercial Taxes, 14, Beliaghata Road, Kolkata – 700015, in exercise of the powers conferred under sub-rule (14) of Rule 138 of the West Bengal Goods and Services Tax Rules, 2017 (WBGST Rules, 2017).
The notification explains that an e-way bill needs to be generated for all intra-state movement of goods originating and terminating within the State of West Bengal, where the consignment value surpasses rupees fifty thousand (₹50,000).
It lessens the earlier limit of rupees one lakh (₹1,00,000) applicable under the substituted Notification No. 03/2023-C.T./GST, dated 18.12.2023, to rupees fifty thousand (₹50,000), thereby bringing West Bengal’s intra-State e-way bill threshold in line with stringent compliance provisions.
Under this notification, the requirement to generate an e-way bill is not applicable to intra-State movement of goods concerning job work, as mentioned under clause (68) of Section 2 of the Central Goods and Services Tax Act, 2017 / West Bengal Goods and Services Tax Act, 2017.
Subsequently, taxpayers managing job work activities within the State of West Bengal stayed exempted from the GST e-way bill generation requirement for such intra-State movement.
This notification replaces Notification No. 03/2023-C.T./GST, dated 18th December 2023, except for actions taken or omitted before this replacement. The current notification is given in consultation with the Principal Chief Commissioner of Central Goods and Services Tax & Central Excise, Kolkata Zone, and in accordance with Notification No. 02/2023-C.T./GST, dated 10th November 2023.
From ₹1,00,000 to ₹50,000, the decrease in the e-way bill threshold for intra-State movement of goods within West Bengal is an influential compliance-strengthening measure.
The measure can improve GST revenue tracking, curb under-reporting of Intra-state transactions, check evasion of GST on smaller consignments, and enhance clarity in the movement of goods within the State. Businesses and traders who are trading in goods with lesser consignment values will not be needed to generate e-way bills for movements surpassing the revised threshold of ₹50,000.
A notification has been issued under the authority granted by sub-rule (14) of Rule 138 of the WBGST Rules, 2017. This rule allows the Commissioner, with the agreement of the Principal Chief Commissioner of Central GST and Central Excise, to specify a value for consignments below which no e-way bill is required to be generated.
Also Read: Gen GST E Way Bill Software Complete E Waybill Solution For Suppliers & Transporters
W.e.f. 1st day of June 2026, this notification will come into force. Therefore, all registered taxpayers and businesses engaged in intra-State movement of goods within West Bengal should ensure compliance with the revised e-way bill threshold from 01.06.2026.
Read GST Notification No. 02/2026
