Section 138D in The Central Goods and Services Tax Rules, 2017
138D. [ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]
- 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.] [Inserted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 1.4. 2018).]
