CGST Rules Rule 138D — Facility for uploading information regarding detention of vehicle

CGST Rules, 2017  ·  Facility for uploading information regarding detention of vehicle

CGST Rules 2 Amendments

Quick Answer

Rule 138D of the CGST Rules, 2017 governs Facility for uploading information regarding detention of vehicle. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 138D CGST: Facility for uploading information regarding detention of — eligibility, conditions, case laws and compliance impact under Indian tax law.

Case Laws 0
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Amendments 2
Rule 138D. Facility for uploading information regarding detention of vehicle. - 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.1
Explanation. - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railway', 'transport of goods by rail' and 'movement of goods by rail' does Not include cases where leasing of parcel space by Railways takes place."2

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Amendment History

12Superscript numbers in the text mark amended passages — click them to jump here. Click "↑ view in text" to jump back.
1
2018↑ view in text

Substituted by Notification No.12/2018-C.T. , dated 07.03.2018.

2
2018↑ view in text

Inserted (w.e.f. 01.04.2018) by Notification No. 14/2018-C.T ., dated 23.03.2018.

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