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)
• Central Tax Notification No. 74/2018 (dated 31st December 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
2### 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01.
Notwithstanding anything contained in psub-rule (1) of rule 138, no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 in respect of a registered person, whether as a supplier or a recipient, who,—
(a) being a person paying tax under section 10, has not furnished the returns for two consecutive tax periods; or
(b) being a person other than a person specified in clause (a), has not furnished the returns for a consecutive period of two months: Provided that the Commissioner may, on sufficient cause being shown and for reasons to be recorded in writing, by order, allow furnishing of the said information in PART A of FORM GST EWB 01, subject to such conditions and restrictions as may be specified by him:
Provided further that no order rejecting the request of such person to furnish the information in PART A of FORM GST EWB 01 under the first proviso shall be passed without affording the said person a reasonable opportunity of being heard:
Provided also that the permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner.
Explanation:– For the purposes of this rule, the expression Commissioner‖ shall mean the jurisdictional Commissioner in respect of the persons specified in clauses (a) and (b)
1 Inserted in Central Goods and Services Tax (Third Amendment) Rules, 2018, vide Notification No. 14/2018 Central Tax (dated 23rd March, 2018)
2 Inserted in Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018, vide Notification No. 74/2018 Central Tax (dated 31st December 2018)