Section 138D in Punjab Goods and Services Tax Rules, 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.][Chapter XVII] [Added by Punjab Notification No. G.S.R.26/P.A.5/2017/S.164/Amd.(2)/2017, dated 18.7.2017 (w.e.f. 29.6.2017).] Inspection, Search and Seizure
