This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in Central Tax Notification 12/2018 dated 7th March, 2018.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