Important Keyword: Notification 07/2018 UTGST, GSR 316(E) rescinded, E-way bill UT notification 2018, UTGST goods transport rules, GST E-way bill restructuring 2018, Union Territory GST compliance,
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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 18th May, 2018
Vaisakha, Saka 1940
Notification No. 07/2018 - Union Territory Tax: Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018
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 under 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 recommendation of the Council, hereby rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated the 31st March, 2018, with effect from the 25th day of May, 2018.
(Rajendra Kumar Jatav)
Under Secretary to the
Govt. of India
📚 Frequently Asked Questions (FAQs): Notification No. 07/2018 – Union Territory Tax
Q1: What is Notification No. 07/2018 - Union Territory Tax?
Answer:
It rescinds Notification G.S.R. 316(E) dated 31 March 2018 effective 25 May 2018. 07
Q2: From when is it effective?
Answer:
25 May 2018. 07
Q3: What was rescinded?
Answer:
Notification G.S.R. 316(E), dated 31 March 2018. 07
Q4: Under which sections was it issued?
Answer:
Section 22 UTGST Act and Section 164 CGST Act read with Rule 138(14)(d). 07
Q5: Does this remove E-way bill requirement?
Answer:
No, E-way bill continues under GST Rule 138.
Q6: Is E-way bill mandatory today?
Answer:
Yes, for goods exceeding ₹50,000.
Q7: Does it apply to services?
Answer:
No, E-way bill applies only to goods.
Q8: Why were multiple rescinding notifications issued?
Answer:
To streamline E-way bill rollout and eliminate duplication.
Q9: Does it affect GST returns?
Answer:
No direct impact on GST return filing.
Q10: Does it apply to Delhi?
Answer:
No, applies only to UTs without legislature.
Q11: Is E-way bill required for stock transfer?
Answer:
Yes, if threshold exceeded.
Q12: What happens if goods move without E-way bill?
Answer:
Goods may be detained and penalty imposed.
Q13: Is this notification still relevant?
Answer:
Yes, for historical compliance and audit review.
Q14: Does it change TCS or TDS provisions?
Answer:
No, unrelated to TCS/TDS.
Q15: Where can I get GST compliance assistance?
Answer:
Consult Finodha GST Experts:
https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 07/2018 - Union Territory Tax was part of the 2018 GST E-way bill rationalization process in Union Territories without legislature. It rescinded an earlier notification to ensure a simplified and uniform E-way bill framework.
Download PDF: Notification No. 07/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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