Important Keyword: Notification 03/2018 UTGST, Chandigarh E-way bill exemption, UTGST Chandigarh compliance, GST Chandigarh transport rules, no E-way bill intra Chandigarh, Union Territory GST 2018 notification,
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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. 03/2018 - Union Territory Tax: Notification regarding E-way Bill in Union Territory of Chandigarh
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 Chandigarh.
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. 03/2018 – Union Territory Tax
Q1: What is Notification No. 03/2018 - Union Territory Tax?
Answer:
It exempts E-way bill requirement for goods movement within Chandigarh. 3
Q2: From when is the exemption effective?
Answer:
From 1 April 2018. 3
Q3: Is there any value limit?
Answer:
No. Exemption applies irrespective of consignment value. 3
Q4: Does this apply to inter-state movement?
Answer:
No. Only intra-Chandigarh movement is exempt.
Q5: Is E-way bill required for stock transfer within Chandigarh?
Answer:
No, if goods movement starts and ends within Chandigarh.
Q6: Does this apply to services?
Answer:
No. E-way bill is only for goods.
Q7: Is GST registration still mandatory?
Answer:
Yes. This notification does not affect GST registration.
Q8: What if goods move from Chandigarh to Delhi?
Answer:
E-way bill is required (inter-state movement).
Q9: Why was this exemption introduced?
Answer:
To reduce compliance burden in smaller Union Territories.
Q10: Does this impact GST return filing?
Answer:
No. GST return filing remains compulsory.
Ensure timely filing:
👉 https://finodha.in/gst-return-filing/
Q11: Is invoice still mandatory?
Answer:
Yes. Proper GST invoice must be issued.
Q12: What happens if I misuse this exemption?
Answer:
If goods move outside Chandigarh without E-way bill, penalties and detention may apply.
Q13: Does this affect TCS or TDS provisions?
Answer:
No. Only relates to E-way bill compliance.
Q14: Is this exemption still valid today?
Answer:
Yes, unless specifically withdrawn by a new notification.
Q15: Where can I get GST advisory help?
Answer:
Consult Finodha GST Experts today:
👉 https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 03/2018 - Union Territory Tax provides full E-way bill exemption for goods movement entirely within Chandigarh.
Download PDF: Notification No. 03/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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