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Rule 138D - Facility for uploading information regarding detention of vehicle

[1][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.

[2][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.]
 

[1] Rule substituted by Rule 2(ii) of CGST(2nd A)R, 2018 vide Notification No. 12/2018-Central Tax dt. 07-03-2018 and made effective from 01-04-2018 by Notification No. 15/2018-Central Tax dt. 23-03-2018.

[2] Explanation inserted by Rule 2(ix) of The CGSTR(3rd A), 2018 vide Notification No. 14/2018-Central Tax dt. 23-03-2018 wef 01-04-2018.

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