E-Way Bill detention reporting requires submission of prescribed detention details including bill number, location, period, officer, date and time. Report of detention requires completion of FORM GST EWB-04 under rule 138D, recording the E Way Bill number, approximate location of detention, period of detention, name of the officer in charge (if known), and the date and time of detention; the form was substituted by a subsequent notification and the substitution pertains to the form's text.