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Form GST EWB-04

E-Way Bill (EWB) was introduced in 2018 under the GST regime to facilitate seamless movement of goods. Under the EWB provisions, when goods valuing more than INR 50,000 are transported (inter-state/intra-state), the transporter has to mandatorily carry a copy of the EWB in most of the cases.

The main intention of introducing the concept of EWB was to ensure there is a smooth movement of goods at check posts. However, an authorised officer has the authority to intercept/stop the conveyance/vehicle to inspect/verify the goods and documents. In some cases, the investigation may consume time. In such a situation, if the officer is unable to provide a valid reason for the delay to the transporter, the transporter can generate a ‘Report of Detention’ in form GST EWB-04.

In this article, we will discuss:

What Is GST EWB-04?

GST EWB-04 is a form that is available to the transporter on the e-Way portal to report any invalid detention. In other words, when an authorised officer stops a conveyance for inspection and the goods or the vehicle of the transporter are detained for more than 30 minutes without a proper reason, the transporter can generate a ‘Report of Detention’ in form GST EWB-04 by uploading the details of the officer in charge of the detention.

How To Generate GST EWB-04?

Step 1: Log in to the e-Waybill portal.

Step 2: Under the ‘Grievance’ tab, select ‘Detention Report’.

Form GST-EWB-04

Step 3: Enter the EWB number and the asked details. The details to be entered here are:

  • Date of detention
  • Time of detention
  • Period of detention (in minutes)
  • Approximate location of detention
  • State of detention

The second part of this form asks for details about the officer in charge of the detention.

  • Authority of the officer (Central/State). In case this information is unavailable, the filer can select ‘Don’t Know’.
  • Name of the officer (if available)
  • Mobile number of the officer (if available)
  • Vehicle number of the officer (if available)
  • Reason for detention (if available).

Form GST-EWB-04

Step 4: Once the details mentioned above are entered, click on ‘Submit’.

These details are shared with the State Nodal Officer for necessary action.