Provisions under Rule 138D of CGST Rules, 2017 relating to “Facility for uploading information regarding detention of vehicle”:
CGST Rule 138D: Facility for uploading information regarding detention of vehicle (Chapter XVI: E-way Rules) [*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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 138D initially introduced vide Notification 27/2017. However, Rule 138D was finally substituted and notified on 07/03/2018 vide Notification 12/2018, followed with commencement date of 01/04/2018 vide Notification 15/2018. It may be noted that text of this Rule is based on such final E-way Bill Rules (Notification 12/2018 & 15/2018) and subsequent amendments.
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