Important Keyword: Notification 04/2018 UTGST, Dadra and Nagar Haveli E-way bill exemption, UTGST DNH compliance, GST DNH transport rules, no E-way bill intra DNH, 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. 04/2018 - Union Territory Tax: Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli.
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 Dadra and Nagar Haveli.
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. 04/2018 – Union Territory Tax
Q1: What is Notification No. 04/2018 - Union Territory Tax?
Answer:
It exempts E-way bill requirement for intra Dadra & Nagar Haveli goods movement. 4
Q2: From when is it effective?
Answer:
From 1 April 2018. 4
Q3: Is there any value limit?
Answer:
No. Exemption applies irrespective of consignment value. 4
Q4: Does it apply to inter-state movement?
Answer:
No. Only intra Dadra & Nagar Haveli movement is exempt.
Q5: Is E-way bill required for stock transfer within DNH?
Answer:
No, if movement starts and ends within the UT.
Q6: Does this apply to services?
Answer:
No. E-way bill applies only to goods.
Q7: Is GST registration still mandatory?
Answer:
Yes, GST compliance continues.
Q8: If goods move from Silvassa to Mumbai, is E-way bill needed?
Answer:
Yes, because it is inter-state movement.
Q9: Why was this exemption given?
Answer:
To ease compliance burden in small Union Territories.
Q10: Is invoice still required?
Answer:
Yes. Proper GST invoice must be issued.
Q11: Does this affect GST returns?
Answer:
No. GST return filing remains compulsory.
Start filing today with Finodha:
👉 https://finodha.in/gst-return-filing/
Q12: What happens if exemption conditions are violated?
Answer:
Penalty and detention of goods may apply.
Q13: Does this affect TDS or TCS?
Answer:
No. Only E-way bill exemption.
Q14: Is the exemption still valid today?
Answer:
Yes, unless specifically withdrawn by the Government.
Q15: Where can I get expert GST advisory?
Answer:
Consult Finodha GST Experts today:
👉 https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 04/2018 - Union Territory Tax provides full E-way bill exemption for goods movement entirely within Dadra and Nagar Haveli.
Download PDF: Notification No. 04/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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