UTGST Notification 05/2018

Title	Notification regarding E-way Bill in Union Territory of Daman and Diu.
Number	05/2018
Date	31-03-2018
PDF	Download

1) 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 Daman and Diu.

2) This notification shall come into force from 1st day of April, 2018.