Rajasthan state increased e-way bill generation threshold limit for intra-state movement of goods
Commercial tax department of Rajasthan amended notification Notification No. F.17 (131) ACCT/GST/2017/3743 to increase e-way bill generation threshold limit to Rs. 1 lakh w.e.f 01st April 2021.
Vide Notification No. F.17 (131-Pt-II)ACCT/GST/2017/6672, dated 30th March 2021, Rajasthan GST department increased e-way bill limit to Rs 1 lakh for all goods except all type of tobacco and its products i.e. chewing Tobacco, Khaini, Cigarettes, Sidi etc. (All goods of Chapter 24) and Pan Masala (Tariff heading 2106).
Summary of the notification No. F.17 (131-Pt-II)ACCT/GST/2017/6672
- E-way bill needs to generate for movement of goods within the state of Rajasthan only if value exceeds Rs. 1 lakh. This change will be applicable w.e.f 01st April 2021
- This revised limit of Rs 1 lakh applicable only where the movement commences and terminates within the State of Rajasthan without crossing the boundaries of the State of Rajasthan
- However, for tobacco and its products, pan masala e-way bill requires if value exceeds Rs. 50 thousand. i.e. no change in e-way bill limit for such sin products.
- Documents such as tax invoice, bill of supply, voucher, delivery challan or bill of entry, as the case may be, shall be required to be carried even in respect of consignments exempted from intra-state e-way Bill.
E-way bill limit in Rajasthan for intra city movement :
- No eway bill required for movement of goods within the area of same city if the value does not exceed Rs. 2 lakh.
- This exemption is not for goods such as tobacco and its products (i.e., chewing tobacco, khaini, cigarettes, bidi, etc. – all goods under Chapter 24), pan masala (Tariff heading 2106), wood and articles of wood (Chapter 44), and iron and steel (Chapter 72)
- However documents like tax invoices, bills of supply, vouchers, delivery challans, or bills of entry must be carried.
- For more details refer Circular [F.17(131-Pt.-II)ACCT/GST/2017/7713] dated 24/03/2022.
E-way Rajasthan for Jobwork :
No e-way bill is required for goods transported within 50 kilometers in Rajasthan for job work purposes, as defined under GST Act. This includes goods being sent:
- From one job-worker to another,
- Or returned to the principal after job work,
- As long as the transportation is not for the final delivery of finished goods.
