Important Keyword: Notification 06/2018 UTGST, Lakshadweep E-way bill exemption, UTGST Lakshadweep goods movement, no E-way bill Lakshadweep, GST Lakshadweep compliance, Union Territory GST 2018 notification,
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Table of Contents
[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. 06/2018 - Union Territory Tax: Notification regarding E-way Bill in Union Territory of Lakshadweep.
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 Lakshadweep.
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. 06/2018 – Union Territory Tax
Q1: What is Notification No. 06/2018 - Union Territory Tax?
Answer:
It exempts E-way bill requirement for goods movement within Lakshadweep. 06
Q2: From when is the exemption effective?
Answer:
1 April 2018. 06
Q3: Is value limit applicable?
Answer:
No. Exemption applies irrespective of consignment value. 06
Q4: Does this apply to all Union Territories?
Answer:
No, only Lakshadweep.
Q5: Is E-way bill required for inter-state supply from Lakshadweep?
Answer:
Yes, exemption applies only within Lakshadweep.
Q6: Does this apply to services?
Answer:
No, E-way bill applies only to goods.
Q7: Is GST registration still mandatory?
Answer:
Yes, exemption is only for E-way bill.
Q8: Is E-way bill required for job work within Lakshadweep?
Answer:
No, if movement starts and ends within Lakshadweep.
Q9: Why was Lakshadweep given exemption?
Answer:
Due to geographical and logistical constraints.
Q10: Does this exemption continue today?
Answer:
Yes, unless specifically withdrawn.
Q11: Is invoice still required?
Answer:
Yes, proper tax invoice must be issued.
Q12: What if goods move outside Lakshadweep?
Answer:
Normal E-way bill rules apply.
Q13: Does this affect GST return filing?
Answer:
No, GST return filing continues as usual.
Q14: What happens if wrong exemption is claimed?
Answer:
Penalty may apply if E-way bill was actually required.
Q15: Where can I get GST advisory for Lakshadweep?
Answer:
Consult Finodha GST Experts:
https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 06/2018 - Union Territory Tax provides complete E-way bill exemption for intra-Lakshadweep goods movement, irrespective of consignment value.
Download PDF: Notification No. 06/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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