No E way bill will be required for movement of goods within Chandigarh

Ankita Khetan | Mar 31, 2018 |

No E way bill will be required for movement of goods within Chandigarh

No E way bill will be required for movement of goods within Chandigarh

E way bill will be applicable for inter State movement of goods where the value of consignment is more than Rs. 50,000/- all over India. E way bill is not required for movement of goods irrespective of value of consignment for most of the states all over India.So far, Intra State E way bill is notified for a few states all over India which will be effective from 15th April,2018.
For Intra Union Territory where the movement of goods commmences in the Union Territory and alsoterminates within the Union Territory then the requirement of e way bill has not been notified so far. This is irrespective of the value of consignment of goods.

Notification No.3/2018 has been issued regarding E-way Bill in Union Territory of Chandigarh.

 


[To be published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 3/2018 – Union Territory Tax

New Delhi, the 31st March, 2018
10 Chaitra, Saka 1940

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section22 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 ServicesTax 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 andterminates within the Union Territory of Chandigarh.
2. This notification shall come into force from 1st day of April, 2018.

[F. No. S. 31011/25/2017-ST-I-DoR]

(S. R. Meena)
Under Secretary to the Govt. of India


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