{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"138D","heading":"Facility for uploading information regarding detention of vehicle","text":"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.\"] Amendment notes 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.","html":"<p>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.\"]</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted by Notification No.12/2018-C.T. , dated 07.03.2018.</p><p>2. Inserted (w.e.f. 01.04.2018) by Notification No. 14/2018-C.T ., dated 23.03.2018.</p>","words":95,"text_source":"published"},"rule":{"number":"138D","heading":"Facility for uploading information regarding detention of vehicle","text":"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.\"] Amendment notes 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.","html":"<p>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.\"]</p><p class=\"rubric\">Amendment notes</p><p>1. Substituted by Notification No.12/2018-C.T. , dated 07.03.2018.</p><p>2. Inserted (w.e.f. 01.04.2018) by Notification No. 14/2018-C.T ., dated 23.03.2018.</p>","words":95,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/138D/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}