CGST Rules – Central Goods and Services Tax Rules, 2017

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

This rule was made and amended vide the following notifications
•Central Tax Notification 12/2018 dated 7th March, 2018
•Central Tax Notification No. 14/2018 (dated 23rd March 2018)
The previous version is available here.

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.

¹Explanation.- 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 Inserted in Central Goods and Services Tax (Third Amendment)
Rules, 2018, vide Notification No. 14/2018 Central Tax (dated 23rd March,
2018)