Important Keyword: Section 22(1) UTGST Act 2017, Section 164 CGST Act 2017, Rule 138(14)(d) CGST Rules 2017, F. No. S. 31011/25/2017-ST-I-DoR, Notification No 9/2018 - Union Territory Tax.
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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. 09/2018 - Union Territory Tax: Rescinds notification no. G.S.R. 318(E), dated 31st March, 2018.
[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. 318(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. 09/2018 – Union Territory Tax
Q1: What is Notification No. 09/2018 - Union Territory Tax?
Answer:
It rescinds Notification G.S.R. 318(E) dated 31 March 2018 effective 25 May 2018. 09
Q2: From when is it effective?
Answer:
25 May 2018. 09
Q3: What was rescinded?
Answer:
Notification G.S.R. 318(E), dated 31 March 2018. 09
Q4: Under which sections was it issued?
Answer:
Section 22 UTGST Act and Section 164 CGST Act read with Rule 138(14)(d). 09
Q5: Does this remove E-way bill requirement?
Answer:
No, E-way bill requirement continues under standard GST rules.
Q6: Is E-way bill mandatory today?
Answer:
Yes, for goods movement exceeding ₹50,000.
Q7: Does this apply to services?
Answer:
No, relates to goods movement rules.
Q8: Why were multiple rescinding notifications issued?
Answer:
To streamline phased E-way bill rollout and remove redundancies.
Q9: Does it affect GST return filing?
Answer:
No direct impact on returns.
Q10: Does it apply to Delhi?
Answer:
No, applies to UTs without legislature.
Q11: What happens if goods move without E-way bill?
Answer:
Penalty and detention may apply.
Q12: Is this notification still relevant today?
Answer:
Yes, for historical compliance understanding and audit clarity.
Q13: Does it change TCS or TDS rules?
Answer:
No, unrelated to TCS/TDS.
Q14: Is E-way bill required for stock transfers?
Answer:
Yes, if threshold exceeded.
Q15: Where can I get GST compliance guidance?
Answer:
Consult Finodha GST Experts:
https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 09/2018 - Union Territory Tax was part of the 2018 E-way bill restructuring in Union Territories without legislature. It rescinded an earlier notification to ensure uniform and simplified GST compliance.
Download PDF: Notification No. 09/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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