E-Way Bill Considerations for Intrastate Movement

Quick answer: Movement within a state follows the same e-way bill framework, but the threshold is not always ₹50,000, because some states have notified different limits or exemptions, so check your state's current notification. Part B is not needed for same-state movement up to 50 km to or from a transporter; Part A still is.

Intrastate movement looks simpler than interstate movement: the truck never leaves the state, the distances are shorter and the tax is CGST + SGST. But it is also where most businesses get caught out, because the rules are not identical across India. A practice that works in one state may not be correct in the next one.

This guide explains what is common everywhere, what can differ, and how to check the rule for your own state.

What is common across all states

The legal framework is the same throughout India: Section 68 of the CGST Act and Rule 138 of the CGST Rules (with Rules 138A–138E). These points apply in every state:

• An e-way bill in Form GST EWB-01 has Part A (invoice and consignment details) and Part B (vehicle or transport document).
• It can be generated by the supplier, the recipient or the transporter, depending on who causes the movement.
• Validity is one day per 200 km or part thereof for normal cargo, so most intrastate trips get one day.
• Corrections are not possible; if Part A is wrong, cancel within 24 hours and generate again.
• The goods listed in the Annexure to Rule 138(14) are exempt everywhere.

What can differ by state

Rule 138 lets states notify their own conditions for movement within the state. In practice, the differences fall into a few types:

We deliberately do not list state-wise figures here. These notifications are amended from time to time, and a stale number is worse than none.

Note: To find your state's position, check the notifications section of your state's commercial tax department website and the information published on the official e-way bill portal. If in doubt, generate the e-way bill. Generating one when it was not strictly required has no penalty; not generating one when required can lead to detention and penalty under Section 129.

The 50 km Part B relief

One rule is specifically about intrastate movement. Part B need not be filled where goods move within the same state or union territory up to 50 km:

• from the consignor's place of business to the transporter's place of business for further transportation, or
• from the transporter's place of business to the consignee's place of business.

Part A must still be generated. This is useful for the first leg of a longer journey where you send goods by tempo to a transporter's godown. It does not mean "no e-way bill for any trip under 50 km". Read the condition closely: it concerns movement to or from a transporter.

Typical intrastate scenarios

Local sale with your own vehicle

Generate the e-way bill with both parts if the value crosses your state's threshold. Distance will usually be short, giving one day of validity — which ends at midnight of the day after generation. Do not generate the e-way bill days in advance.

Stock transfer to your own branch or godown (same GSTIN)

This is not a supply, so the document is a delivery challan. The e-way bill requirement still applies if the value crosses the threshold applicable in your state. Choose the reason that matches the movement (for example, own use).

Sending goods to a job worker in the same state

The "irrespective of value" rule for job work applies to interstate movement. For intrastate job work, the normal threshold applicable in your state generally applies. See e-way bill rules for job work.

Delivery to a buyer in the same PIN code

The portal allows you to enter a distance of up to 100 km where the dispatch and delivery PIN codes are the same. Enter a realistic figure.

Example (illustrative)

A Coimbatore pump manufacturer (GSTIN 33ABCDE1234F1Z5) has three dispatches on one day, all within Tamil Nadu:

1. Pumps worth ₹85,000 incl. GST to a dealer 40 km away, by own vehicle. This is above the general limit. Before relying on any state-level relaxation, the accounts team checks the current state notification. To be safe, they generate an e-way bill with Part A and Part B.
2. Spare parts worth ₹30,000 to a local mechanic. Below the general threshold; no e-way bill unless the state has a lower or goods-specific requirement.
3. Pumps worth ₹3,20,000 to a buyer 300 km away, via a transporter. The firm sends the goods by tempo to the transporter's godown 8 km away. It generates the e-way bill with Part A only for this leg, under the 50 km relief. The transporter fills Part B with the truck number before the long leg begins. Validity: 2 days.

Common mistakes

• Assuming another state's rule applies to you. A friend's or supplier's practice in a different state is not a guide to your state.
• Treating "under 50 km" as a blanket exemption. The Part B relief is limited to movement to or from a transporter's place, and Part A is still required.
• IGST on an intrastate invoice. Intrastate supplies attract CGST + SGST. See CGST, SGST and IGST explained.
• No e-way bill for branch transfers. Not being a sale does not take the movement outside the rule.
• Relying on old notifications. State thresholds and exemptions are amended. Re-check at least at the start of each financial year.
• Generating too early. With one-day validity, generating an e-way bill the evening before a delayed dispatch can leave it expired by the time goods move.

A simple routine for intrastate dispatches

1. At the start of the year, note your state's current threshold and any intra-city or goods-specific rules, with the notification reference, in your office SOP.
2. For each dispatch, check value against that threshold.
3. Decide whether the 50 km Part B relief genuinely applies.
4. Generate the e-way bill close to the dispatch time.
5. Keep a record of e-way bill numbers against invoice numbers.

The free e-way bill eligibility checker is a quick first check, and our practical guide to e-way bill rules covers the wider framework.

Official sources

For intrastate movement, the authoritative source is your state's current notification, read alongside the E-Way Bill System, the user documentation, the GST portal and CBIC GST.