Source: http://wbcomtax.nic.in/GST/GST_Notifications/Notification%20No.%2013_2018_C.T._.06.2018_E-way%20bill%20_Intra-State_limit%201%20lac.pdf     Jun 07, 2018

West Bengal Govt. vide Notification No. 13/2018–C.T./GST – dated- june 06, 2018 hereby notified that the e-waybill in respect of movement of goods originating and terminating within the State of West Bengal (intra-State movement but without passing through any other State) shall be required where the consignment value exceeds Rs.1,00,000/- (rupees one lakh only).