14 DAY TRIAL // Because Gmail is one of the top mail solutions on the Internet, numerous consumers are using it to transfer files from a computer to another. Although Gmail offers no less than 2.8 GB of storage size, you're not allowed to send attachments that are larger than 20 MB so it's somehow very difficult to transfer huge files. The interesting fact is that your attachments should have a maximum of 17 MB because the 'transport encodings' that will be added to the message might bypass the 20 MB limit.
"With Gmail, you can send and receive messages up to 20 megabytes (MB) in size. However, the precise amount allowable will depend on the attachment. When you add an attachment, the size of a file may increase because transport encodings are automatically added. (Transport encodings are the information that allows your message to be safely sent and read.) This means that in some cases, attachments that are 17 to 20MB in size may push the total message size above 20MB. When this happens, Gmail displays a warning that your message exceeds the 20MB limit," it is mentioned in the Gmail guidelines.
Also, please keep in mind that you might encounter difficulties when sending large files from a Gmail account to another email provider because some of them might allow smaller attachments. Another important fact to be noted is that Gmail doesn't allow you to receive executable files because the danger of infecting your computer with a virus is very high.
"As a security measure to prevent potential viruses, Gmail does not allow users to receive executable files (such as files ending in .exe) that could contain damaging executable code. Gmail does not accept these types of files, even if they are sent in a zipped (.zip, .tar, .tgz, .taz, .z, .gz) format. Any message of this type sent to your Gmail account will be bounced back to the sender," the Gmail guidelines mention.