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Section 138D: Facility for uploading information regarding detention of vehicle

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

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.]241 240 Inserted vide Notf no. 28/2018- CT dt. 19.06.2018 241 Substituted vide Notf No. 12/2018-CT dt.07.03.2018, to be effective from the date as shall be notified NOTE: Rules 138, 138A, 138C and 138D were orignally inserted vide Notf No. 27/2017- CT dt. 30.08.2017 and subsequently amended vide Notf No. 3/2018 – CT dt. 23.01.2018. The older versions of the rules are given below:

Rule 138 (as substituted vide Notf No. 3/2018-Central Tax, dated 23.01.2018):

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section138D
Marginal noteFacility for uploading information regarding detention of vehicle
JurisdictionCentral
StatusIn force as published by the source

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