No E way bill in 5 UT for within UT movement of goods w.e.f 01.04.2018 : Notifications
All the 5 Union Territories have notified that no e-way bill is required for within UT movement of goods, irrespective of the value of consignment, from April 1, 2018 in Andaman & Nicobar Islands, Chandigarh, Dadra and Nagar Haveli, Daman and Diu and Lakshadweep. But the E-way bill for inter-UT movement of goods would be applicable from April 1, 2018.
Notification of Union Territory of Lakshadweep:-
Notification No 6/2018 Union Territory Tax
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 31st March, 2018
No. 6/2018-Union Territory Tax
G.S.R. 319(E).— In exercise of the powers conferred by sub-section (1) of section 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby notify that 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 Lakshadweep.
2. This notification shall come into force from 1st day of April, 2018.
[F. No. S. 31011/25/2017-ST-I-DoR]
S. R. MEENA, Under Secy.