The GSTN has issued an important advisory dated 21.05.2026, introducing major functional and compliance-related enhancements in the E-Way Bill (EWB) system. The changes are aimed at strengthening data integrity, improving movement traceability, and introducing lifecycle-based closure of e-Way Bills. The proposed production rollout is scheduled by 15 June 2026.
The advisory contains two major reforms:
- Mandatory capture of “Ship-To GSTIN” in Bill-To/Ship-To transactions; and
- Introduction of a voluntary e-Way Bill Closure facility.
The same provides that:
A. Mandatory Capture of “Ship-To GSTIN”
One of the most significant changes proposed is the mandatory capture of “Ship-To GSTIN” in all Bill-To/Ship-To transactions during EWB generation. In cases where the consignee is unregistered, the value “URP” must be entered in the Ship-To GSTIN field. This amendment is intended to improve recipient identification, eliminate ambiguity in consignee details, strengthen reconciliation between EWB data and GST returns, and enhance the department’s analytics and fraud detection capabilities, particularly in complex supply-chain models such as drop shipments, third-party logistics arrangements, warehousing transactions, and e-commerce supplies.
B. Voluntary e-Way Bill Closure facility
Another major enhancement introduced through the advisory is the voluntary e-Way Bill Closure facility, which enables formal closure of an EWB after delivery of goods is completed. The closure can be undertaken by the supplier, recipient, transporter, or driver/authorized person through a dedicated mobile-based functionality.
The advisory permits closure either EWB-wise or date-wise, thereby facilitating operational convenience for businesses handling bulk consignments. A separate mobile number can also be specified at the time of EWB generation for closure purposes, and the same may subsequently be updated during vehicle updation, consolidated EWB operations, or extension of validity.
Importantly, the closure facility may be exercised either on the same day of delivery or on the immediately succeeding day, indicating GSTN’s intention to introduce near real-time transaction completion validation within the EWB ecosystem.
The advisory further clarifies that NIC has already released the necessary API changes in the Sandbox environment and the proposed production deployment is scheduled for 15 June 2026. ERP vendors, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), and API integrators have been advised to undertake testing, modify system configurations, and ensure readiness prior to rollout. Businesses and taxpayers have also been advised to update internal processes, ERP systems, user manuals, and compliance workflows to align with the revised requirements.
The Complete Advisory can be accessed at https://tutorial.gst.gov.in/downloads/news/gstn_advisory_ewb_approved.pdf
