https://www.taxtmi.com/acts?id=30858 Rule 138D permits a transporter, where a vehicle is intercepted and detained for more than thirty minutes, to upload the detention information in FORM GST EWB-04 on the common portal; an Explanation clarifies that expressions about transportation or movement of goods by rail exclude cases where Railways lease parcel space. en-us Thu, 31 Aug 2017 10:55:49 +0530 Thu, 06 Nov 2025 18:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30858 Rule 138D permits a transporter, where a vehicle is intercepted and detained for more than thirty minutes, to upload the detention information in FORM GST EWB-04 on the common portal; an Explanation clarifies that expressions about transportation or movement of goods by rail exclude cases where Railways lease parcel space. Act-Rules GST Thu, 31 Aug 2017 10:55:49 +0530 https://www.taxtmi.com/acts?id=30858