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.- 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. (Note: Explanation Moved after Rule 138E)

Amendments History:

CGST Rule 138 was initially notified by CBEC vide Central Tax Notification 10/2017 dt. 28/06/2017. Subsequently, CGST Rule 138 has been substituted and Rules 138A, 138B, 138C & 138D have been inserted vide Central Tax Notification 27/2017 dt. 30/08/2017. Further, two Provisos and Explanation were inserted in Rule 138(1) vide Central Tax Notification 34/2017 dt. 15/09/2017. Later, Rule 138 was again substituted with amendments in Rule 138A & 138B vide Central Tax Notification 3/2018 dt. 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 Central Tax Notification 12/2018 dt. 07/03/2018, pending notification on the date from which these rules shall be applicable. It may be noted that above text is based on such final E-way Bill Rules (Notification 12/2018) and subsequent amendments.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.