FORM GST EWB-04 - Report of detention exceeding thirty minutes
A vehicle has been intercepted and detained for more than thirty minutes.
Responsible actor: The transporter uploads detention information. Provision: Rule 138D.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Blank source extract: official 1 January 2022 Part B. Current rules cross-checked in ICAI April 2026 bare law, PDF pages 342–346. Later portal requirements and distinct statutory conditions are identified in the guidance.
Worked facts and completed entries
In a separate journey branch, the vehicle is held at a fictional Bidadi checkpoint from 11:00 to 11:45 on 1 October 2026. The transporter reports the 45-minute detention at 11:45. This is not the clean 20-minute EWB-03 branch.
Detention report
| E-way bill number | 000000000001 |
|---|---|
| Approximate detention location | Bidadi checkpoint, Bengaluru–Mysuru route, Karnataka (fictional) |
| Period of detention | 45 minutes, from 11:00 to 11:45 |
| Officer in charge, if known | S. Aruna, Superintendent, Bengaluru (fictional; unsigned) |
| Date | 1 October 2026 |
| Time | 11:45 |
| Reporter | Aster own-transporter representative, Meera Rao (fictional) |
How this form moves the matter forward
- Record the actual interception place and start time and distinguish questioning from the period reported.
- After detention exceeds thirty minutes, upload the factual report with the correct bill and available officer details.
- Retain acknowledgement and separately respond to any legal notice; this report does not itself decide detention legality or liability.
Evidence supporting these entries
- Journey and e-way-bill record
- Contemporaneous time/location record
- Portal acknowledgement and any detention notice
Additional primary authority: NIC e-way bill FAQ: validity/day calculation, first Part-B entry, consolidated bills and detention reports.
Period and legal consequences
The threshold is exceeding thirty minutes, not thirty minutes exactly. EWB-04 does not automatically release goods, refund money, extend validity or replace an appeal.
Primary source and exact locator
Official notified form source: PDF pages 375-375; printed pages 369-369.
CGST Act and government-hosted Act and Rules compilation - Rule 138D. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The transporter uploads detention information. A vehicle has been intercepted and detained for more than thirty minutes.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Journey and e-way-bill record; Contemporaneous time/location record; Portal acknowledgement and any detention notice.