Facility for uploading information regarding detention of vehicle
Rule 138D of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
See what changed, and when
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In one line
Where a vehicle is intercepted and detained for more than thirty minutes, the transporter may report it in EWB-04 – the formal way to record harassment on the road.
The exact words of the law
537 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2018-04-01 · Inserted
14/2018-C
Inserted (w.e.f. 01.04.2018) by Notification No. 14/2018-C.T ., dated 23.03.2018.
2018-03-07 · Substituted
12/2018-C
Substituted by Notification No.12/2018-C.T. , dated 07.03.2018.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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