Summary
- West Bengal has clarified that an e-way bill will be mandatory for intra-State movement of goods exceeding Rs. 50,000, effective June 1, 2026.
- This follows Trade Circular No. 01/2026 and Notification No. 02/2026-C.T./GST issued by the Directorate of Commercial Taxes.
- The requirement excludes goods related to job work as defined under the Central Goods and Services Tax Act, 2017.
- Businesses must prepare for compliance or face potential penalties as the new rule aims to streamline tax collection within the state.
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