E-way Bill, Interception, Detention and Confiscation
End-to-end GST professional workflow
INDEXABLESUBSTANTIVE WORKFLOW
Legal stack: Sections 68, 129, 130 · Rules 138-141 · EWB-01 to EWB-04; MOV/INS forms.
Finin2min Summary
Movement trigger, Part A/B, validity, documents, interception, verification reports, release, detention and confiscation.
Decision flow
- Capture facts, date, place, parties, GSTINs and contract/document.
- Identify charging, exemption, valuation, credit and procedural provisions.
- Open exact sections and Rules through the concordance.
- Check notifications, circulars, State/UT instruments and portal advisory.
- Complete form, calculation, payment and evidence controls.
- Review limitation, jurisdiction, approval and litigation exposure.
- Archive signed working paper and source versions.
Core evidence
- Contract/order and invoice series
- GST registration and master data
- Returns, ledgers and reconciliations
- Portal ARN/acknowledgement
- Payment, shipping or movement evidence
- Legal source and review note
Red flags
- Wrong period or jurisdiction
- Portal-only conclusion
- Superseded notification/circular
- Missing State counterpart
- Unreconciled books versus returns
- No evidence of approval or service
Practical Q&A
- What is the first control?
- Fix the transaction date, jurisdiction, registration status and document trail before applying the workflow.
- Which legal layers apply?
- Sections 68, 129, 130; Rules 138-141; relevant notifications, circulars, forms, State law and portal versions.
- What should the working paper contain?
- Facts, issue, sources, computation, assumptions, evidence, conclusion, reviewer and date.
- Is portal acceptance final legal validation?
- No. Portal acceptance does not cure a statutory eligibility, valuation, classification, limitation or jurisdiction defect.