Section 138D: [ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]

Q: What does Section 138D of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 138D TCRR pertains to "[ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 138D of The CGST (Refund) Rules, 2017 (TCRR) governs [ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 138D TCRR still in force?

Yes, Section 138D of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 138D TCRR?

धारा 138D TCRR is the Devanagari Hindi reference for Section 138D of the The CGST (Refund) Rules, 2017. Section 138D of The CGST (Refund) Rules, 2017 (TCRR) governs [ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 138D TCRR?

Dhara 138D TCRR is the Roman Hindi reference for Section 138D of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 138D of The CGST (Refund) Rules, 2017 (TCRR) governs [ Facility for uploading information regarding detention of vehicle. [Substituted by Notification No. G.S.R. 204(E), dated 7.3.2018 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 138D of The CGST (Refund) Rules, 2017?

Cite as: "Section 138D, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 138D (India).

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- 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.]

[Explanation. - For the purposes of this Chapter, the expressions `transported by railways', `transportation of goods by railways', transport of goods by rail' and `movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place.] [Inserted by Notification No. G.S.R. 266(E), dated 23.3.2018 (w.e.f. 1.4. 2018).]