The Directorate of Commercial Taxes, Government of West Bengal, has issued Trade Circular No. 01/2026 dated 25th May, 2026, providing important clarification on the threshold limit of consignment value for the generation of e-way bills in respect of intra-State movement of goods within West Bengal. The clarification has been issued pursuant to Notification No. 02/2026-C.T./GST dated 22nd May, 2026, issued by the Commissioner, State Tax, West Bengal, in exercise of powers conferred under sub-rule (14) of Rule 138 of the West Bengal Goods and Services Tax Rules, 2017.
Key Clarification: E-Way Bill Threshold for Intra-State Movement of Goods
As per Notification No. 02/2026-C.T./GST, with effect from 1st June, 2026, an e-way bill is mandatorily required to be generated for movement of goods originating and terminating within the State of West Bengal where the consignment value exceeds Rs. 50,000 (Rupees Fifty Thousand). This threshold applies to all intra-State movements of goods other than those in relation to job work.
Job Work Transactions Continue to Remain Exempt from E-Way Bill Requirement
Trade Circular No. 01/2026 further clarifies that the requirement to generate an e-way bill shall not apply to intra-State movement of goods in relation to job work, as defined under clause (68) of Section 2 of the Central Goods and Services Tax Act, 2017/the West Bengal Goods and Services Tax Act, 2017. Accordingly, the following categories of intra-State movement of goods in connection with job work shall continue to be exempt from the e-way bill requirement, regardless of the value of consignment:
- Goods sent by a principal to a job-worker for job work;
- Goods sent from one job-worker to another job-worker; and
- Goods returned by a job-worker to the principal after completion of job work.
Illustrative Examples for Better Understanding
- Example 1: Where the consignment value is Rs. 40,000 — If goods valued at Rs. 40,000 are being transported for job work purposes (whether sent to a job-worker, between job-workers, or returned to the principal), no e-way bill is required as job work movements are fully exempt. Similarly, if such goods are being moved intra-State for purposes other than job work, no e-way bill is required since the consignment value of Rs. 40,000 does not exceed the threshold limit of Rs. 50,000.
- Example 2: Where the consignment value is Rs. 60,000 — If goods valued at Rs. 60,000 are being transported for job work purposes, no e-way bill is required as the job work exemption applies irrespective of the consignment value. However, if such goods are being moved intra-State for purposes other than job work, an e-way bill is mandatorily required to be generated since the consignment value of Rs. 60,000 exceeds the prescribed threshold limit of Rs. 50,000.
Summary of Applicability at a Glance
Under Notification No. 02/2026-C.T./GST read with Trade Circular No. 01/2026, the e-way bill requirement for intra-State movement of goods in West Bengal with effect from 1st June, 2026 may be summarised as follows: (i) Consignment value up to Rs. 50,000 for non-job work movement — No e-way bill required; (ii) Consignment value above Rs. 50,000 for non-job work movement — E-way bill mandatorily required; (iii) Job work movement (any value) — E-way bill not required, exemption continues.
Compliance Guidance and Contact for Difficulties
Businesses and taxpayers registered under the West Bengal GST regime are advised to take note of the revised e-way bill threshold and ensure compliance from 1st June, 2026 onwards. Any difficulty arising in the implementation of Trade Circular No. 01/2026 may be brought to the notice of the Commissioner, State Tax, West Bengal. The Trade Circular has been forwarded to the Special Commissioner, ISD for uploading on the official and internal websites of the Directorate of Commercial Taxes for wider dissemination.
The Trade Circular can be accessed at: https://comtax.wb.gov.in/GST/GST_Trade_Circulars/WBGST_TC_01_2026_20260525.pdf
