E-Way Bill Limit in Rajasthan: ₹1,00,000 Between Cities

₹1,00,000 for movement between two cities in Rajasthan, and ₹2,00,000 for movement inside a single city. Both are consignment-value tests, and both apply only when the movement begins and ends inside the state — crossing the border puts you on the national ₹50,000 limit.

No. ₹90,000 is below ₹1,00,000, and Jaipur to Jodhpur is movement between two cities rather than within one, so the ₹2,00,000 tier does not apply either. The invoice and any delivery challan still travel with the goods.

That one needs an e-way bill. Crossing into Gujarat makes it an inter-state movement, and inter-state movement is tested at ₹50,000 regardless of which state it started in or what that state's own intra-state threshold is. This is the mistake state thresholds cause most often: the state figure is remembered as if it were national, when it only governs movement that never leaves Rajasthan.

Rajasthan is the only state with two intra-state tiers. Movement between two cities is tested at ₹1,00,000; movement inside a single city is tested at ₹2,00,000. Certain goods, including tobacco products, pan masala, wood and iron and steel articles, do not get the higher city tier. The exemption is separate from the value threshold rather than part of it, so the question for an exempt category is what the notification says about that category, not what the consignment is worth. Confirm against the notification before relying on it at a check post.

Validity is national rather than state-specific, so a bill for goods moving from Jaipur to Jodhpur follows the same rule as anywhere else: one day for up to 200 km and one additional day for every 200 km or part of it, counted from generation and expiring at midnight of the day after generation. Over-dimensional cargo, and multimodal shipments with at least one leg by ship, get one day per 20 km. The distance that counts is the PIN-to-PIN distance the portal computes between the dispatch and destination PIN codes — not the road distance the transporter quotes — so a route that looks like two days on the highway can still be billed as three.

The consignment value declared on the invoice, bill of supply or delivery challan, including CGST, SGST, IGST and cess. Where one invoice covers both taxable and exempt goods, the exempt line comes out of the figure. For a Rajasthan movement the number to compare against the threshold is therefore the document total, not the taxable value alone and not what the goods would fetch if resold — and because it is a document test, it is the figure a check-post officer reads off the paperwork rather than the one in your head.

Rajasthan is GST state code 08, the first two digits of every GSTIN issued there. It matters because the code on the supplier's GSTIN has to match the place of supply for the tax split to be right, and a mismatch is one of the things that turns a routine check-post stop into a longer one.