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of <h1>Form GST EWB-04 documents detention of consignments under Rule 138D, recording e-way bill, location, period, officer, date/time</h1> Form GST EWB-04 is the prescribed report of detention under rule 138D for goods transported under an e-way bill; it records the e-way bill number, approximate detention location, period of detention, name of the officer in charge (if known), date and time. The form replaces an earlier version by Notification No.12/2018 effective 1 April 2018 and is used by authorities to document and communicate detention details of consignments moving under GST e-way bill requirements.
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