Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 138D, verbatim (show)
1[Rule 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.]
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."]
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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Transporter detention upload facility 138D
Questions to answer on the file3 questions
Chapter railway meaning 138D Explanation
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted by Notification No.12/2018-C.T., dated 07.03.2018.[2] |
| 2 | Inserted (w.e.f. 01.04.2018) by Notification No. 14/2018-C.T., dated 23.03.2018.[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 138B | this provision requires Rule 138B | "intercepted and detained"; interception context |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 74/2018-Central Tax | 31 December 2018 | Fourteenth amendment to the CGST Rules, 2017. amended by a later instrument |
| Notification No. 14/2018-Central Tax | 23 March 2018 | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). |
| Notification No. 12/2018-Central Tax | 7 March 2018 | Second Amendment (2018) to CGST Rules |
See also
- Rule 138B of the CGST Rules, 2017: verification of documents and conveyances
- Rule 138C of the CGST Rules, 2017: inspection and verification of goods
References
- Central Board of Indirect Taxes and Customs. "Rule 138D. Facility for uploading information regarding detention of vehicle". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
- Notification No. 12/2018-Central Tax, dated 7 March 2018: Second Amendment (2018) to CGST Rules. Cited in CBIC footnote 1.
- Notification No. 14/2018-Central Tax, dated 23 March 2018: Amending the CGST Rules, 2017(Third Amendment Rules, 2018). Cited in CBIC footnote 2.
External links
- CGST Rules, 2017, Rule 138D on the CBIC tax information portal