Rule reference
Rule: 138D
Subject: Facility for uploading information regarding detention of vehicle
Chapter: CGST Rules
Current in India Code recordLegal text and verification
This is the Rule-wise reference page in the GSTReconciliation.in legal library. The statutory wording should be checked against the applicable consolidated Rules and amendment notifications for the relevant tax period.
Primary source: India Code 2.0 — Central Goods and Services Tax Rules, 2017. This automatically generated page does not invent or reproduce unverified statutory wording.
Practical note
GST Rules are amended through notifications. For professional or compliance use, verify the version applicable to the relevant date and the corresponding Gazette notification.