Rule 138D
Facility for uploading information regarding detention of vehicle
GST
E-way Rules
Rule 138D of Central Goods and Services Tax Rules, 2017
2[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.
3[Explanation. – For the purposes of this Chapter, the expressions 'transported b
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