The GSTN has issued an Advisory dated 09.06.2026, to extend the implementation timeline for two significant E-Way Bill system enhancements i.e. mandatory capture of “Ship To GSTIN” in Bill-To/Ship-To transactions and the Voluntary Closure of E-Way Bill functionality. Both measures, originally scheduled to become operational from 15 June 2026, will now come into effect from 01 August 2026.

The extension has been granted following representations from trade and industry stakeholders highlighting the need for additional time to undertake ERP modifications, API integration, testing, master data updates, and operational alignment.

1. Mandatory “Ship To GSTIN” – Strengthening Transaction-Level Visibility

The requirement to mandatorily capture the GSTIN of the actual recipient in Bill-To/Ship-To transactions is aimed at enhancing traceability of goods movement and ensuring better reconciliation between invoices, E-Way Bills, and GST returns.

2. Voluntary Closure of E-Way Bill – Enhancing Compliance Accuracy

The introduction of a voluntary closure mechanism addresses a long-standing practical challenge where E-Way Bills remain active despite cancellation of transportation plans or non-movement of goods.

The extension provides much-needed time for businesses operating complex supply chains, especially those involving Bill-To/Ship-To transactions, to align their ERP systems and ensure accurate capture of recipient GSTIN details. Businesses should proactively review existing E-Way Bill generation processes and coordinate with software vendors to avoid last-minute compliance challenges.