Government of India
Ministry of Finance
(Department of Revenue)
Notification No 11/2018 – Union Territory Tax
New Delhi, the 21st May, 2018

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. 319(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.

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 6/2018 – Union Territory Tax
New Delhi, the 31st March, 2018

G.S.R. …… (E).- 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 Lakshadweep.

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

Press Release dt. 24.05.2018

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 1^st April, 2018. As on 23^rd May, 2018, e-Way Bill system for intra-State movement of goods has been rolled out in the States of Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Meghalaya, Nagaland, Rajasthan, Sikkim, Telangana, Tripura, Uttarakhand, Uttar Pradesh and Union Territory of Puducherry. E-Way Bills are getting generated successfully and till 23^rd May, 2018 more than five crore and thirty lakh e-Way Bills have been successfully generated which includes more than one crore and sixty lakh e-Way Bills for intra-State movement of goods.

            It is informed that e-Way Bill system for intra-State movement of goods would be implemented from 25^th May, 2018 in the following States / Union Territories :-

1. Maharashtra
2. Manipur
3. Andaman & Nicobar Islands
4. Chandigarh
5. Dadra & Nagar Haveli
6. Daman & Diu
7. Lakshadweep

Twenty seven States / Union Territories would have implemented the e-Way Bill system for intra-State movement of goods with the roll-out of the same on 25^th May, 2018. Registration/enrolment on e-Way Bill portal namely https://www.ewaybillgst.gov.in may be taken at earliest in the remaining States as well since the same would soon be rolled out in these States also. The system is working smoothly and without any glitches. On an average twelve lakh e-way bills are being generated every day. Trade and industry may approach their respective tax authority for any guidance in this matter. Further, it is informed that trade should get well versed with respect to the provisions of the e-Way Bill rules in order to avoid any difficulty. The provisions of rule 138D of Central / State GST Rules, 2017 may be referred to for any grievance redressal.

---

All States E-Way bill limit (Intra State limit)

sl.no	State Name	Reference
1	Andra Pradesh	https://rtsprofessionalstudy.com/2019/02/07/andhra-pradesh-e-way-bill-limit/
2	Arunachal Pradesh	https://rtsprofessionalstudy.com/2019/02/07/arunachal-pradesh-e-way-bill-limit-intra-state-limit/
3	Assam	https://rtsprofessionalstudy.com/2019/02/07/assam-e-way-bill-limit-intra-state-limit/
4	Bihar	https://rtsprofessionalstudy.com/2019/01/18/notification-no-14-dt-17-01-2019/
5	chhattisgarh	https://rtsprofessionalstudy.com/2019/02/07/chhattisgarh-e-way-bill-limit-intra-state-limit/
6	Goa	https://rtsprofessionalstudy.com/2019/02/07/goa-e-way-bill-limit-intra-state-limit/
7	Gujarat	https://rtsprofessionalstudy.com/2019/02/07/gujarat-e-way-bill-limit-intra-state-limit/
8	Haryana	https://rtsprofessionalstudy.com/2019/02/07/haryana-e-way-bill-limit-intra-state-e-way-bill-limit/
9	Himachal Pradesh	https://rtsprofessionalstudy.com/2019/02/07/himachal-pradesh-e-way-bill-limit-intra-state-limit/
10	Jammu and Kashmir	https://rtsprofessionalstudy.com/2019/02/07/jammu-kashmir-e-way-bill-limit-intra-state-limit/
11	Jharkhand	https://rtsprofessionalstudy.com/2019/02/07/jharkhand-e-way-bill-limit-intra-state-limit
12	Karnataka	https://rtsprofessionalstudy.com/2019/02/07/karnataka-e-way-bill-limit-intra-state-limit/
13	kerala	https://rtsprofessionalstudy.com/2019/02/07/kerala-e-way-bill-limit-intra-state-limit/
14	Madyapradesh	https://rtsprofessionalstudy.com/2019/02/07/madhya-pradesh-e-way-bill-limit-intra-state-limit/
15	Maharashtra	https://rtsprofessionalstudy.com/2019/02/07/maharashtra-e-way-bill-limit-intra-state-limit/
16	Manipur	https://rtsprofessionalstudy.com/2019/02/07/manipur-e-way-bill-limit-intra-state/
17	Meghalaya	https://rtsprofessionalstudy.com/2019/02/08/meghalaya-e-way-bill-limit-intra-state-limit/
18	Mizoram	https://rtsprofessionalstudy.com/2019/02/08/mizoram-e-way-bill-limit-intra-state-limit/
19	Nagaland	https://rtsprofessionalstudy.com/2019/02/09/nagaland-e-way-bill-limit-intra-state-e-way-bill-limit/
20	Orissa	https://rtsprofessionalstudy.com/2019/02/09/odisha-e-way-bill-limit-intra-state-limit/
21	Punjab	https://rtsprofessionalstudy.com/2019/02/09/punjab-e-way-bill-limit-intra-state-limit/
22	Rajasthan	https://rtsprofessionalstudy.com/2019/02/09/rajasthan-e-way-bill-limit-intra-state-limit/
23	Sikkim	https://rtsprofessionalstudy.com/2019/02/09/sikkim-e-way-bill-limit-intra-state-e-way-bill-limit/
24	Tamil Nadu	https://rtsprofessionalstudy.com/2019/02/09/tamil-nadu-e-way-bill-limit-intra-state-limit/
25	Telangana	https://rtsprofessionalstudy.com/2019/02/09/telangana-e-way-bill-limit-intra-state-limit/
26	Tripura	https://rtsprofessionalstudy.com/2019/02/09/tripura-e-way-bill-limit-intra-state-limit/
27	Uttaranchal	https://rtsprofessionalstudy.com/2019/02/09/uttarakhand-e-way-bill-limit-intra-state-limit/
28	Uttar Pradesh	https://rtsprofessionalstudy.com/2019/02/09/west-bengal-e-way-bill-limit-intra-state-limit/
29	West Bengal	https://rtsprofessionalstudy.com/2019/02/09/delhi-e-way-bill-limit-intra-state-limit/
30	Andaman and nicobar islands	https://rtsprofessionalstudy.com/2019/02/07/andaman-and-nicobar-islands-e-way-bill-limit-intra-state-limit/
31	chandigarh	https://rtsprofessionalstudy.com/2019/02/07/chandigarh-e-way-bill-limit-intra-state-limit/
32	dadar and nagar haveli	https://rtsprofessionalstudy.com/2019/02/08/dadra-and-nagar-haveli-e-way-bill-limit-intra-state-limit/
33	Daman and Diu	https://rtsprofessionalstudy.com/2019/02/08/daman-and-diu-e-way-bill-limit-intra-state-lim it/
34	Delhi	https://rtsprofessionalstudy.com/2019/02/09/delhi-e-way-bill-limit-intra-state-limit/
35	Lakshadeep	https://rtsprofessionalstudy.com/2019/02/08/lakshadweep-e-way-bill-limit-intra-state-e-way-bill-limit/
36	Pondicherry	https://rtsprofessionalstudy.com/2019/02/09/punducherry-e-way-bill-limit-intra-state-bill-limit/

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