The threshold limit to generate an e-way bill is Rs. 50,000 for all taxable goods in most of the states in India. However, some states have different limits for intrastate movement of goods. For example, Bihar has a limit of Rs. 1,00,000 for intrastate movement of goods1. You can check the state-wise threshold limits for e-way bills on the ClearTax website2.
The e-way bill is mandatory for interstate movement of goods of value more than Rs. 50,000, regardless of the value of each individual invoice. The Kerala High Court has ruled that if the value of goods is more than Rs. 50,000 when aggregated, the e-way bill is required even if the value of each individual invoice is lower than Rs. 50,0003. The responsibility of generating the e-way bill lies with the consignor or the consignee, or the transporter in case the former do not generate it4. You can also generate an e-way bill voluntarily if the value of the goods is below Rs. 50,000.