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

The Central Goods and Services Tax (CGST) Rules 2017Union territory Rules of Dadra and Nagar Haveli and Daman and Diu · 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.]

112 112 Substituted vide Notf No. 12/2018-Central Tax, dated 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- Central Tax dated

30.08.2017, and subsequently amended vide Notf No. 3/2018 – Central Tax dated 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

ActThe Central Goods and Services Tax (CGST) Rules 2017
Section138D
Marginal noteFacility for uploading information regarding detention of vehicle
JurisdictionUnion territory of Dadra and Nagar Haveli and Daman and Diu
StatusIn force as published by the source

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