If you send goods within West Bengal, for example from Kolkata to Siliguri, there is a lower e-way bill limit to know about. According to reports of a West Bengal Commercial Taxes notification, the threshold for intra-State movement of goods was cut from Rs 1 lakh to Rs 50,000 with effect from 1 June 2026. Consignments many traders used to send without an e-way bill now need one. Here is what has been reported and what it means for your shipments.
What Changed
Reports dated late May 2026 say the Commissioner of State Tax, West Bengal, notified the lower limit under Rule 138(14) of the West Bengal GST Rules, and that it replaces the December 2023 notification. A trade circular followed on 25 May 2026. We are summarising news coverage and the circular title, so please read the original notification on the West Bengal Commercial Taxes website before you change your billing process.
| Type of movement | E-way bill needed when consignment value exceeds |
|---|---|
| Within West Bengal (intra-State), from 1 June 2026 | Rs 50,000 (earlier Rs 1 lakh) |
| Between States, for example West Bengal to Sikkim or Assam | Rs 50,000 (usual national rule) |
Job work movements, meaning goods sent to a job worker, between job workers, or returned to the principal afterwards, are reported to remain exempt for intra-State movement.
Why It Matters on the Kolkata to Siliguri Route
Kolkata and Siliguri are both in West Bengal, so a consignment on our Kolkata to Siliguri route is an intra-State movement. Under the old limit, a load worth between Rs 50,000 and Rs 1 lakh could travel without an e-way bill. From 1 June 2026, as reported, it needs one. The same applies to part loads between North Bengal towns and Kolkata, and to goods that are first delivered to Siliguri and then re-sent to Sikkim, where the second leg is inter-State.
If your goods go on to Gangtok and Sikkim or Bhutan, you already needed an e-way bill for those legs. The change mostly affects smaller, lower-value consignments that used to fall below the old limit, such as a part load of retail stock or spare parts.
What To Check Before Your Next Booking
- Value of the consignment. Add up the invoice value including GST. If it exceeds Rs 50,000 and the goods stay in West Bengal, plan for an e-way bill.
- Billing software settings. Check that your accounting or ERP software does not still use Rs 1 lakh as the intra-State trigger.
- Invoice and vehicle details. The vehicle number can be updated if the truck changes, but the invoice details must match the goods.
- Ship-To GSTIN. If the buyer and the delivery address differ, remember the Ship-To rule we covered in our e-way bill Ship-To GSTIN article.
- Splitting invoices. Do not split one consignment into several small invoices to stay under the limit. Treat that as a question for your tax adviser, not a transport shortcut.
A Registered Transporter Helps With Paperwork
Moving goods with the correct documents also helps your accounts. Our guide to Kolkata to Siliguri transport charges explains what goes into a freight quote, and our article on GST on goods transport covers input tax credit. If your load is partly full, see full truck load vs part load to decide how to book.
How We Can Help
Hindusthan Road Carriers is a GST-registered transporter (GSTIN 19ACRPA9147P2ZP) running goods between Kolkata, Siliguri, Sikkim, Bhutan and the North-East since 1985. Send us your invoice details at booking and we will confirm that the paperwork is in order before the truck moves. For a quote, call +91 98742 42482 or message us on WhatsApp. This article is general information, not tax advice.
Frequently Asked Questions
What is the e-way bill limit for moving goods within West Bengal in 2026?
According to reports of the West Bengal notification, an e-way bill is required for intra-State movement of goods when the consignment value exceeds Rs 50,000, effective 1 June 2026. The earlier limit was Rs 1 lakh. Confirm the wording on the West Bengal Commercial Taxes website.
Does the lower limit apply to Kolkata to Siliguri shipments?
Yes, if the goods move within West Bengal. Siliguri is in West Bengal, so a Kolkata to Siliguri consignment above Rs 50,000 is an intra-State movement that needs an e-way bill under the reported rule.
Is job work movement exempt?
Reports of the circular say movement of goods to a job worker, between job workers, or back to the principal after job work stays exempt from e-way bill generation for intra-State movement.
What about goods going from West Bengal to Sikkim, Bhutan or Assam?
Movement to another State is inter-State, and the usual Rs 50,000 consignment value threshold applies there. Goods for Bhutan need an e-way bill for the Indian leg as well. This change affects the intra-State West Bengal limit.
Who generates the e-way bill, the seller or the transporter?
Normally the registered supplier or recipient generates it. A transporter can generate it on their behalf if given the invoice details. Either way, the invoice and vehicle number must be correct before the truck moves.
