Facility for uploading information regarding detention of vehicle
Rule 138D of the Central Goods and Services Tax Rules, 2017 deals with 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.] [ Explanation . The Act came into force on 22 Jun 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.] 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.
Rule 138D, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Questions about Rule 138D
What does Rule 138D of the Central Goods and Services Tax Rules deal with?
Rule 138D of the Central Goods and Services Tax Rules is headed "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.] [ Explanation .
How do I find court cases under Rule 138D of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 138D, rule 138D CGST Rules 2017, rule 138D of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Rule 138D of the Central Goods and Services Tax Rules come into force?
Rule 138D of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 138D, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.