Rule 138D CGST Rules 2017
Summary of Rule 138D CGST Rules 2017
( Rule 138D CGST Rules 2017 explains Facility for uploading information regarding detention of vehicle and is covered in Chapter XVI – E-Way Rules : Inserted by Central Goods and Services Tax (Sixth Amendment) Rules 2017 Amended by Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 , Central Goods and Services Tax (Third Amendment) Rules, 2018] [refer Note ]
Rule 138D CGST Rules 2017
2 [Facility for uploading information regarding detention of vehicle.
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.]
3 [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.]
FORM GST EWB-04
(See rule138D)
Report of detention
Note on Amendments in Rule 138D of CGST Rules 2017
3. Explanation inserted by the Central Goods and Services Tax (Third Amendment) Rules, 2018, w.e.f. 1-4-2018.
2 . Rule 138D substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018, w.e.f. 1-4-2018†. Prior to its substitution, said Rule read as under :
“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.”
†NOTIFICATION NO.15/2018-CENTRAL TAX [F.No. 349/58/2017-GST (Pt)], DATED 23-3-2018.— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No.12/2018-Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), videnumber G.S.R. 204(E), dated the 7th March, 2018, shall come into force.
1. Old Rule 138D which was Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017. Notification No 27 /2017 Central Tax Dated 30th August, 2017 )
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.
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