Billing & GST
E-Way Bill in Maharashtra: The Rs 1 Lakh Rule Explained
When Maharashtra traders need an e-way bill: the Rs 1 lakh intra-state limit, Rs 50,000 inter-state, the textile job-work carve-out, and worked examples.
Facts checked on 2 November 2026.
"Do I need an e-way bill for this?" is the question a Mumbai trader asks most often when goods leave the shop. In Maharashtra the answer depends on the value of the goods, whether they cross a state border, and what they are. This guide explains the Rs 1 lakh rule for moves inside Maharashtra, the Rs 50,000 limit for moves to other states, the job-work carve-out for textile goods, and gives worked examples for Dadar, Bhiwandi, Vashi and JNPT. It is information, not legal advice. Please confirm the points with your CA.
The thresholds
| Movement | E-way bill needed when value is | Source |
|---|---|---|
| Inside Maharashtra | Above Rs 1 lakh | Notification 15E/2018 (State Tax) |
| To another state | Above Rs 50,000 | Rule 138, as described by Tally Solutions |
| Hank, yarn, fabric or garments for job work, up to 50 km within Maharashtra | Not needed at any value | Notification 15E/2018 |
Notification No. 15E/2018 (State Tax) is dated 29 June 2018 and applies from 1 July 2018. Its summary says no e-way bill is needed for intra-State movement in Maharashtra up to Rs 1 lakh, and none for hank, yarn, fabric and garments moved for job work up to 50 km within the State. The notification states the value only by reference to a table, so the Rs 1 lakh figure comes from the summary. Taxscan reported it on 3 July 2018 the same way. For the Rs 50,000 inter-state limit, see the Tally Solutions guide updated on 28 September 2026. It adds that intra-state limits vary by state.
A caution on dates. The Maharashtra notification is from 2018. We found no later change and no 2026 Maharashtra notification, but not finding one is not proof there is none. Other states do change their limits. West Bengal, for example, cut its intra-state limit from Rs 1 lakh to Rs 50,000 from 1 June 2026, as Taxscan reported on 26 May 2026. Check the current Maharashtra position with your CA before you rely on Rs 1 lakh.
Worked examples
Dadar to Bhiwandi
A shop in Dadar moves electrical fittings to its own godown in Bhiwandi. This is inside Maharashtra.
- Goods worth Rs 80,000: below Rs 1 lakh, so no e-way bill under the Maharashtra limit.
- Goods worth Rs 1,20,000: above Rs 1 lakh, so an e-way bill is needed.
Even when no e-way bill is needed, carry the invoice or delivery challan that your CA tells you to carry. The Tally guide does not say how the value of a consignment is counted, for example whether tax is included, so ask your CA how to count it.
Bhiwandi to Surat
A trader sends goods worth Rs 60,000 from a Bhiwandi godown to a buyer in Surat, Gujarat. This crosses a state border, so the Rs 50,000 limit applies. Rs 60,000 is above it, so an e-way bill is needed. The Maharashtra Rs 1 lakh exemption does not help here because the move is not inside the State.
Vashi to JNPT
A trader in Vashi sends Rs 4,50,000 of goods to the port at JNPT for export. Both places are in Maharashtra, so the move is intra-state, and Rs 4,50,000 is above Rs 1 lakh. An e-way bill is needed. If your cargo is exempt by its nature, the exemption list in Rule 138(14) applies. The Tally guide says that list includes Chapter 71 items such as precious stones and jewellery, among others. Check whether your goods are on it.
Fabric for job work
A fabric trader in Dadar sends greige fabric worth Rs 1,40,000 to a processing unit in Bhiwandi for job work. The carve-out for fabric sent for job work applies to a distance up to 50 km within Maharashtra. Whether it applies depends on the road distance and on the goods. Do not assume it. Ask your CA, and keep the job work challan.
How long an e-way bill lasts
For regular cargo, an e-way bill is valid for 1 day for the first 200 km, with one more day for each further 200 km or part of it, per the Tally guide. Validity starts from the first Part B entry and ends at midnight on the last valid day. A Dadar to Bhiwandi move is one day. A Bhiwandi to Surat move is a longer road trip, so look at the validity on the bill and add a margin for the drive.
Common errors
- Using the Maharashtra limit for a move to another state. The Rs 1 lakh exemption is for movement inside Maharashtra.
- Leaving Part B (vehicle details) blank or entering the wrong vehicle number.
- Letting the bill expire because the vehicle was delayed. Check the validity before the truck leaves.
- Treating the job work carve-out as general. It names hank, yarn, fabric and garments, within 50 km, inside Maharashtra.
- Relying on an old blog. State limits change, as West Bengal's did in 2026.
Where billing software fits
Billing software cannot decide the rule for you, but it can stop you forgetting it. In BecozAI, the e-way bill is a check and a JSON file: it checks the e-way bill details on your bill and gives you a JSON file to upload on the e-way bill portal. The e-way bill number is made on the portal, and BecozAI does not generate it. BecozAI also moves stock between branches, which is useful for a Dadar shop and a Bhiwandi godown, and keeps party ledgers and dues for your buyers. See our pages on GST billing for Mumbai traders and inventory for Mumbai and Bhiwandi godowns.
This guide is information, not advice. Please confirm the points in it with your CA.