Rule 138D – Rules – E-way Rules – Central Goods and Services Tax Rules, 2017 – Rule 138D – 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 by railways , transportation of goods by railways , transport of goods by r
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