Directorate of Commercial Taxes, West Bengal issued Trade Circular No. 01/2026 regarding threshold limit of consignment value for generation of e-way bill in respect of intra-State movement of goods. The circular refers to Notification No. 02/2026-C.T./GST dated May 22, 2026 issued under Rule 138(14) of the West Bengal Goods and Services Tax Rules, 2017.

The circular clarifies that with effect from June 01, 2026, an e-way bill shall be required for intra-State movement of goods within West Bengal where the consignment value exceeds Rs. 50,000, other than movement relating to job work.

The circular further provides that exemption from generation of e-way bill shall continue for intra-State movement of goods relating to job work, including movement of goods from principal to job-worker, from one job-worker to another job-worker and return of goods to the principal after completion of job work.

The circular includes illustrations for consignments valued at Rs. 40,000 and Rs. 60,000 for explaining applicability of e-way bill requirements in cases involving job work and other intra-State movements of goods.