State-specific compliance
E-Way Bill for Goods Movement in Andaman & Nicobar Islands
How E-Way Bill for Goods Movement applies to a business operating in Andaman & Nicobar Islands, with state-specific authority, citations and current deadlines.
Definition
E-Way Bill for Goods Movement as it applies to businesses operating in Andaman & Nicobar Islands. Mandatory electronic waybill for inter-state movement of goods with consignment value above Rs 50,000 (Rs 1 lakh in some states for intra-state). Generated on the e-way bill portal before goods start moving.
- SourceCGST Rules, 2017 — Rule 138 — Rule 138ewaybillgst.gov.in
What it means in practice
E-Way Bill for Goods Movement is a central regulation that applies uniformly across India, including Andaman & Nicobar Islands. In Andaman & Nicobar Islands, the day-to-day administering authority and the office where filings are submitted will be the Andaman & Nicobar Islands State GST Department alongside the central jurisdictional CGST officer.
Validity: 1 day per 200 km. Intra-state thresholds vary — Tamil Nadu Rs 1 lakh, West Bengal Rs 1 lakh; most states retain Rs 50,000.
- SourceCGST Rules, 2017 — Rule 138 — Rule 138ewaybillgst.gov.in
Does E-Way Bill for Goods Movement apply to your business in Andaman & Nicobar Islands?
Deadlines and penalty
Cadence: ongoing
Penalty for default: Goods carried without e-way bill: detention + tax + 100% penalty (Sec 129), or fine of Rs 10,000 minimum.
Citations
- SourceCGST Rules, 2017 — Rule 138 — Rule 138ewaybillgst.gov.in