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This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in Central Tax Notification 12/2018 dated 7th March, 2018.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.