CGST Rule 138D – Facility for uploading information regarding detention of vehicle [Updated 2019]

CGST Rule 138D – Facility for uploading information regarding detention of vehicle.

Rule 138D (1)

[1][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.]

[2][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.]


[1] Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018 w.e.f. 07/03/2018. Prior to its substitution, rule 138D read as under :

1[138D. 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.] – Date of Amendment : 07-03-2018, Effective from : 07-03-2018,  Retrospective Effect : No

[2] Explanation inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2018 w.e.f. 01/04/2018. – Date of Amendment : 23-03-2018, Effective from : 01-04-2018, Retrospective Effect : No

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