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There have been changes in the E-Waybill regulations for intra state movement of goods in the state of West Bengal.

  1. The threshold limit for generation of e-way bill for intra-state movement of goods has been amended from Rs 1 lakh per consignment to Rs 50,000/- per consignment. This means all the taxpayers who are transporting goods having consignment value greater than Rs 50,000/- would be liable to generate e-way bill for intra-state movement of goods within West Bengal.
  2. Goods being sent for job work and returned therefrom, or moved from the premises of one job worker to another, to also require e-way bill. Earlier such intra-state movements were exempt from the requirement of generation of e-way bill.