E-way bill in Delhi State

In the National Capital Territory (NCT) of Delhi, the e-way bill requirements for the movement of goods are as follows:

Intra-State Movement (Within Delhi)

• Threshold Limit: An e-way bill is mandatory for the intra-state movement of goods when the consignment value exceeds ₹1,00,000.

• Exemption for Consumer Supply: There is an exemption for goods supplied from a registered business place to an unregistered end consumer, regardless of the value, provided the movement is accompanied by a valid tax invoice, bill of supply, voucher, or delivery challan.

Inter-State Movement (Outside Delhi)

• Threshold Limit: For any movement of goods across state borders (inter-state), the national threshold of ₹50,000 applies, as per central GST regulations. This limit is uniform across all states in India.

Important Notes

• Documentation: Even when a consignment is exempt from the e-way bill requirement (e.g., intra-state movement below ₹1,00,000), you must still carry the relevant documents such as a tax invoice, bill of supply, or delivery challan.

• Compliance: The e-way bill must be generated on the official E-Way Bill Portal before the commencement of the movement of goods if the value thresholds are met.

• Penalty: Failure to produce a required e-way bill can lead to a penalty of ₹10,000 or the amount of tax sought to be evaded, whichever is higher, and may result in the detention of goods and the vehicle.

Summary: For movement within Delhi, an e-way bill is required if the consignment value exceeds ₹1,00,000. For movement involving other states, the limit is ₹50,000. Exemptions exist for specific scenarios, such as direct supply to unregistered end consumers in Delhi.