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

Important Keyword: Rule 138D, FORM GST EWB-04, Notification No.12/2018-C.T.

GST 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.]

²[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.”]

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

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

Read More: Notification No. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge CGST @ 6%

Web Stories: Notification No. 20/2017 – Central Tax (Rate): Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc., admission to planetarium, and, also to provide option to GTA & transport of passengers by motor cab service providers to avail full ITC & discharge CGST @ 6%

Download Pdf: https://taxinformation.cbic.gov.in/view-pdf/1000987/ENG/Notifications