Rule 138D of ‘Central Goods and Services Tax (CGST) Rules 2017’: Facility for uploading information regarding detention of vehicle
Provisions under Rule 138D of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Facility for uploading information regarding detention of vehicle”, are as under:
CGST Rule 138D: Facility for uploading information regarding detention of vehicle (Chapter-XVI: E-way Rules)
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.
Explanation. – 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.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 138, 138A, 138B, 138C and 138D have been Substituted vide CGST (Second Amendment) Rules, 2018: Notification No. 12/2018-Central Tax dt. 7 March 2018. These Rules are effective from 1 April, 2018 as per Notification No. 15/2018 Central Tax dt. 23 March 2018.