Union Territories exempted from generating E-Way Bill

Apr 02, 2018 | by Avantis RegTech Legal Research Team

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The Central Government, on the recommendations of the GST Council has notified that, under the Union Territory Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Rules, 2017, irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of:

·         Andaman and Nicobar Islands;

·         Chandigarh;

·         Dadra and Nagar Haveli;

·         Daman and Diu; and

·         Lakshadweep.

This notification shall come into force from April 1, 2018.

[Notification No. 2/2018 - Union Territory Tax, Notification No. 3/2018 - Union Territory Tax, Notification No. 4/2018 - Union Territory Tax, Notification No. 5/2018 - Union Territory Tax and Notification No. 6/2018 - Union Territory Tax]

URL: http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification-2-2018-Union-Territory-Tax-English.pdf








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