Important Keyword: Notification 05/2018 UTGST, Daman and Diu E-way bill exemption, UTGST Daman compliance, GST Daman transport rules, no E-way bill Daman intra movement, Union Territory GST notification 2018,
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[F. No. S. 31011/25/2017-ST-I-DoR]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 31st March, 2018
10 Chaitra, Saka 1940
Notification No. 05/2018 - Union Territory Tax: Notification regarding E-way Bill in Union Territory of Daman and Diu
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. …… (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 the 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 Daman and Diu.
2. This notification shall come into force from 1st day of April, 2018.
(S. R. Meena)
Under Secretary to the
Govt. of India
📚 Frequently Asked Questions (FAQs): Notification No. 05/2018 – Union Territory Tax
Q1: What is Notification No. 05/2018 - Union Territory Tax?
Answer:
It exempts E-way bill requirement for intra Daman & Diu goods movement. 5
Q2: From when is this applicable?
Answer:
From 1 April 2018. 5
Q3: Is there any value limit?
Answer:
No. Exemption applies irrespective of consignment value. 5
Q4: Does it apply to inter-state supply?
Answer:
No. Only intra Daman & Diu movement is exempt.
Q5: Is E-way bill required for stock transfer within Daman?
Answer:
No, if movement begins and ends within Daman & Diu.
Q6: Does it apply to services?
Answer:
No. E-way bill applies only to goods.
Q7: Is invoice still mandatory?
Answer:
Yes. Proper tax invoice must be issued.
Q8: What if goods move from Diu to Ahmedabad?
Answer:
E-way bill is required (inter-state movement).
Q9: Why was Daman & Diu given exemption?
Answer:
To ease compliance in small Union Territories.
Q10: Is this exemption still valid today?
Answer:
Yes, unless specifically withdrawn.
Q11: Does this impact GST return filing?
Answer:
No. GST returns must still be filed.
File your GST returns smoothly:
👉 https://finodha.in/gst-return-filing/
Q12: What happens if I wrongly avoid E-way bill?
Answer:
Penalty and detention may apply if exemption conditions not satisfied.
Q13: Does this affect TDS or TCS?
Answer:
No. Only relates to E-way bill.
Q14: Can transporter demand E-way bill within Daman?
Answer:
No, if movement is fully within UT and conditions satisfied.
Q15: Where can I get professional GST advisory?
Answer:
Consult Finodha GST Experts today:
👉 https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 05/2018 - Union Territory Tax provides full E-way bill exemption for intra Daman & Diu goods movement, irrespective of value.
Download PDF: Notification No. 05/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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