E-way bill validity: clarifies non-invocation of detention for certain minor documentation errors, with prescribed penalty procedure. The circular clarifies that consignments must be accompanied by specified documents and a valid e-way bill, and that detention and seizure provisions under section 129 may apply where documents are absent or e-way bill Part B is not furnished. However, where an e-way bill and specified documents accompany goods, officers should not invoke detention for defined minor discrepancies (e.g., spelling, PIN, limited HSN or vehicle number errors); instead a statutory penalty should be imposed per consignment using FORM GST DRC-07 and weekly records of such consignments must be maintained.