E way bill

CGST EWB Rule 138(14)(d)

"Notwithstanding anything contained in this rule, no e-way bill is required to be generated in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory."

This also acknowledges that State/UT GST Rules stand alone on the requirement of EWB in respect of intra-State movement and the Central GST Rules are limited only in respect of inter-State movement.

West Bengal, Tamil Nadu and Delhi as 1 lakh threshold whereas Bihar has 2 lakh.