The Commissioner of State Tax, West Bengal, has issued Notification No. 02/2026-C.T./GST, dated May 22, 2026. The notification has been issued from the Directorate of Commercial Taxes, 14, Beliaghata Road, Kolkata – 700 015, in exercise of powers conferred by sub-rule (14) of Rule 138 of the West Bengal Goods and Services Tax Rules, 2017 (WBGST Rules, 2017).
Salient Features of the Notification:
As per the notification, an e-way bill is now required to be generated for all intra-State movement of goods originating and terminating within the State of West Bengal, where the consignment value exceeds rupees fifty thousand (₹50,000). This effectively reduces the earlier threshold of rupees one lakh (₹1,00,000) applicable under the superseded Notification No. 03/2023-C.T./GST, dated 18.12.2023, to rupees fifty thousand (₹50,000), thereby bringing West Bengal’s intra-State e-way bill threshold in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 stricter compliance requirements.
Exemption for Job Work Movement:
Notably, the requirement to generate an e-way bill under this notification does 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 / West Bengal Goods and Services Tax Act, 2017. Accordingly, taxpayers engaged in job work activities within the State of West Bengal continue to remain exempt from the e-way bill generation requirement for such intra-State movement.
Supersession of Earlier Notification:
This notification has been issued in supersession of Notification No. 03/2023-C.T./GST, dated 18th December 2023, except as respects things done or omitted to be done before such supersession. The present notification has been issued 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.
Significance of the Notification:
The reduction in the e-way bill threshold from ₹1,00,000 to ₹50,000 for intra-State movement of goods within West Bengal is a significant compliance-strengthening measure. This step is expected to enhance GST revenue tracking, curb under-reporting of intra-State transactions, check evasion of GST on smaller consignments, and improve transparency in the movement of goods within the State. Businesses and traders dealing in goods with lower consignment values will now be required to generate e-way bills for movements exceeding the revised threshold of ₹50,000.
Legal Basis:
The notification has been issued in exercise of powers conferred by sub-rule (14) of Rule 138 of the West Bengal Goods and Services Tax Rules, 2017. Rule 138(14) of the WBGST Rules empowers the Commissioner to notify the value of consignment below which no e-way bill is required to be generated, with the concurrence of the Principal Chief Commissioner of Central GST & Central Excise.
Date of Effect:
This notification shall come into force with effect from the 1st day of June 2026. Accordingly, all registered taxpayers and businesses engaged in intra-State movement of goods within West Bengal are advised to ensure compliance with the revised e-way bill threshold from 01.06.2026.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/Notification_02_2026_20260522.pdf
