Rule 138D of CGST Rules 2017: Facility for uploading information regarding detention of vehicle

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 to Chapter XVI

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. [explanation inserted from 01/04/2018: refer Note 1/ explanation moved to end of the Chapter XVI after Rule 138F: refer Note 2]

Amendments History:

CGST Rule 138 was initially notified by CBEC vide Notification 10/2017 dated 28/06/2017. Subsequently, CGST Rule 138 has been substituted and Rules 138A, 138B, 138C & 138D have been inserted vide Notification 27/2017 dated 30/08/2017. Further, two Provisos and Explanation were inserted in Rule 138(1) vide Notification 34/2017 dated 15/09/2017. Later, Rule 138 was re-substituted with amendments in Rule 138A & 138B vide Notification 3/2018 dated 23/01/2018. However, the Final e-way bill rules were notified on 07/03/2018, whereby Rules 138, 138A, 138B, 138C & 138D were substituted vide Notification 12/2018 dated 07/03/2018, followed with Notification 15/2018 on commencement date of 01/04/2018. It may be noted that above text of this Rule is based on such final E-way Bill Rules (Notification 12/2018) and subsequent amendments:

1. Explanation to Chapter XVI was originally inserted from 01/04/2018 after Rule 138D vide Notification 14/2018.

2. In view of subsequent insertion of Rule 138E & 138F, the said explanation now logically stands moved at the end of the Chapter XVI, i.e. after Rule 138F.

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