Rule - 138D, Facility for uploading information regarding detention of vehicle (CGST Rules, 2017)

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.]

*15*[Explanation. - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railway', 'transport of goods by rail' and 'movement of goods by rail' does Not include cases where leasing of parcel space by Railways takes place."]

Notes:-

*14*. Substituted vide Notification No.12/2018 - CT dated 07.03.2018 – Brought into force w.e.f. 01.04.2018 vide Notification No. 15/2018 - CT dated 23.03.2018, prior to its substitution, it was read as: "*[138D. Facility for uploading information regarding detention of vehicle.-

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.]"

* Inserted vide Notification No. 27/2017 - CT dated 30.8.2017, w.e.f. a date yet to be notified.

*15*. Inserted vide Notification No. 14/2018 - CT dated 23.03.2018 - Brought into force w.e.f. 01.04.2018.