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of <h1>Transporters Can Report Vehicle Detention Over 30 Minutes via GST EWB-04 Under Rule 138D, GST Rules 2017</h1> Rule 138D of the Central Goods and Services Tax Rules, 2017, provides that if a vehicle is intercepted and detained for more than thirty minutes, the transporter has the option to upload this information using FORM GST EWB-04 on the common portal. The rule clarifies that terms related to rail transport do not include situations where the Railways lease parcel space. This provision was amended and clarified through notifications in 2018, specifying its effective dates.
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