The Central Government today notified that supplies within the Union territories would require E-Way Bill from 25th May 2018.
The notification issued today rescinded the earlier notification as per which, irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of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 Territories.
In March, the Government notified that the supplies made within the territory of Chandigarh, Dadra and Nagar Haveli, Daman and Diu and Lakshadweep do not require E-Way Bill.
Under GST rules, ferrying goods worth more than Rs 50,000 within or outside a state will require securing an electronic-way or e-way bill through prior online registration of the consignment. In the 26th meeting, the GST Council has recommended the introduction of the E-Way Bill for inter-State movement of goods across the country from 01st April 2018. For intra-State movement of goods, e-way bill system will be introduced w.e.f. a date to be announced in a phased manner but not later than 01st June 2018.Subscribe Taxscan AdFree to view the Judgment