Important Keyword: Notification 10/2018 UTGST, E-way bill UT without legislature, GST goods movement UT, rescinding GSR 315(E), UTGST transport rules 2018, GST compliance Union Territory,
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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 21st May, 2018
Vaisakha, Saka 1940
Notification No. 10/2018 - Union Territory Tax: Notifications regarding E-way bill in Union Territories (without legislature)
[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. 315(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. 10/2018 – Union Territory Tax
Q1: What is Notification No. 10/2018 - Union Territory Tax?
Answer:
It rescinds Notification G.S.R. 315(E) related to E-way bill in UTs without legislature effective 25 May 2018. 10
Q2: From when is it effective?
Answer:
25 May 2018. 10
Q3: What was rescinded?
Answer:
Notification G.S.R. 315(E) dated 31 March 2018. 10
Q4: Under which sections was it issued?
Answer:
Section 22 UTGST Act and Section 164 CGST Act read with Rule 138(14)(d). 10
Q5: Is E-way bill still mandatory?
Answer:
Yes, under standard GST provisions.
Q6: What is the threshold for E-way bill?
Answer:
₹50,000 for movement of goods.
Q7: Does it apply to services?
Answer:
No, E-way bill applies only to goods.
Q8: Is E-way bill required for intra-UT supplies?
Answer:
Yes, if value exceeds threshold.
Q9: Who generates E-way bill?
Answer:
Supplier, recipient, or transporter.
Q10: What happens if goods move without E-way bill?
Answer:
Goods may be detained and penalty imposed.
Q11: Is E-way bill required for exempt goods?
Answer:
Generally not, except specified cases.
Q12: Is E-way bill required for stock transfer?
Answer:
Yes, if value exceeds ₹50,000.
Q13: Does this notification introduce new E-way rules?
Answer:
No, it only rescinds earlier notification.
Q14: How long is E-way bill valid?
Answer:
Depends on distance of transportation.
Q15: Where can I get E-way compliance assistance?
Answer:
Consult Finodha GST Experts:
https://finodha.in/gst-compliance/
🏁 Conclusion
Notification No. 10/2018 - Union Territory Tax streamlined E-way bill implementation in Union Territories without legislature by rescinding an earlier notification and aligning with uniform GST E-way rules.
Download PDF: Notification No. 10/2018 – Union Territory Tax
More Information: https://taxinformation.cbic.gov.in/
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