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.

*3*[Explanation. - For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of parcel space by Railways takes place.]Rule 138D - Central Goods and Services Tax Rules, 2017

Notes:-

*1*. Inserted vide Notification no. 27/2017 dated 30-8-2017, w.e.f .....

*2*. Substituted vide Notification No.12/2018 - Dated 07-03-2018, before 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."

*3*. Inserted vide Notification No. 14/2018 - Dated 23-03-2018 w.e.f. 1st of April, 2018.