CGST Rules – Central Goods and Services Tax Rules, 2017
Rule 138D
Facility for uploading information regarding detention of vehicle
This Section of the Central Goods and Services
Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in
Central Tax Notification 12/2018 dated 7th March, 2018.
Refer to Rule 138D – Facility for uploading information regarding detention of vehicle for the
current version.
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.