Provisions under Rule 138D of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Facility for uploading information regarding detention of vehicle”, are as under:
CGST Rule 138D: Facility for uploading information regarding detention of vehicle (Chapter-XVI: E-way Rules)
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.
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.
Rule 138 substituted/ Rules 138A, 138B, 138C, 138D inserted vide Notification No. 27/2017 Central Tax dt. 30 Aug. 2017. Later, Proviso to Rule 138(1) was inserted vide Notification 34/2017 Central Tax dt. 15 Sept. 2017 and Rule 138 was again substituted with amendments in Rule 138A, 138D vide Notification No. 3/2018 Central Tax dt. 23 Jan. 2018. Final e-way bill rules were notified on 7 March 2018, whereby Rules 138, 138A, 138B, 138C, 138D were substituted vide Notification No. 12/2018 Central Tax dt. 7 Mar. 2018, pending notification on the date from which these rules shall be applicable. Subsequent amendments are as under:
1. Explanation to the Chapter inserted after Rule 138D, vide Notification No. 14/2018 Central Tax dt. 23 Mar. 2018.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
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