Rule 138D - Facility for uploading information regarding detention of vehicle - Central Goods and Services Tax Rules, 2017

2 [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 [ 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.] ******************** 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.