The Goods and Services Tax Network (GSTN) has issued a major advisory introducing important enhancements in the e-Way Bill (EWB) system. These changes are aimed at improving data integrity, strengthening traceability of goods movement, and enabling system-driven transaction closure.
The new updates include:
- Mandatory “Ship To GSTIN” in Bill-To/Ship-To transactions
- Introduction of voluntary e-Way Bill closure facility
- Mobile-based EWB closure by authorized persons
- New API changes for ERP and GST software providers
The proposed changes are scheduled to go live in production from 15 June 2026.
Mandatory “Ship To GSTIN” in E-Way Bills
GSTN has now made the “Ship To GSTIN” field mandatory in Bill-To/Ship-To transactions during e-Way Bill generation.
If the consignee is an unregistered person, taxpayers must enter “URP” in the Ship To GSTIN field.
This move is expected to improve:
- Goods movement tracking
- GST data accuracy
- Audit transparency
- Prevention of fake transactions
GSTN Introduces Voluntary E-Way Bill Closure Facility
One of the biggest changes announced by GSTN is the launch of the voluntary e-Way Bill Closure facility.
Once goods are delivered, stakeholders can now close the e-Way Bill through the EWB portal.
Who Can Close the E-Way Bill?
- Supplier
- Recipient
- Transporter
- Driver or authorized person
Closure Options Available
- E-Way Bill-wise closure
- Date-wise closure
The closure option becomes available after login under the e-Way Bill section of the portal.
Mobile-Based E-Way Bill Closure Facility
GSTN has also introduced a mobile-based EWB closure mechanism.
At the time of e-Way Bill generation, users can enter a mobile number specifically for closure purposes. The linked mobile number can later be used by the driver or authorized person to close the e-Way Bill.
The mobile number can also be updated during:
- Vehicle updates
- Consolidated EWB operations
- Extension of validity
Time Limit for E-Way Bill Closure
According to the GSTN advisory, e-Way Bills can be closed:
- On the same day of delivery
- Or on the immediately succeeding day
Businesses should ensure timely confirmation of goods delivery to avoid operational mismatches.
API Changes for ERP and GST Software Providers
GSTN has confirmed that updated APIs have already been released in the Sandbox environment by NIC.
The API changes will become live in production from 15 June 2026.
For closure through API, the following details will be required:
- E-Way Bill Number
- Closure Date
- Remarks
ERP vendors, GSPs, ASPs, and system integrators are advised to complete Sandbox testing and configuration updates before the rollout date.
Impact on Businesses and Transporters
The latest e-Way Bill system changes will significantly impact:
- Manufacturers
- Transporters
- E-commerce businesses
- Logistics companies
- ERP software providers
- GST compliance teams
Businesses using automated EWB generation systems should immediately begin testing and update their internal workflows.
Practical Compliance Tips
Businesses Should:
- Update ERP systems for Ship To GSTIN validation
- Train dispatch and logistics teams
- Verify transporter mobile mappings
- Conduct API testing before rollout
Transporters Should:
- Understand the closure workflow
- Ensure driver authorization setup
- Maintain accurate delivery confirmations
Conclusion
The latest GSTN advisory marks a major step toward improving GST compliance and real-time logistics tracking. Mandatory Ship To GSTIN validation and the new e-Way Bill Closure facility are expected to improve transparency and reduce misuse of e-Way Bills.
Businesses that proactively update their ERP systems, APIs, and operational workflows before 15 June 2026 will be better prepared for smooth compliance.
Frequently Asked Questions (FAQs)
Is e-Way Bill closure mandatory?
No, currently the e-Way Bill closure facility is voluntary.
What should be entered if the consignee is unregistered?
The value “URP” should be entered in the Ship To GSTIN field.
When will the changes become effective?
The updated EWB changes are expected to go live from 15 June 2026.
Can drivers close e-Way Bills?
Yes, drivers or authorized persons can close e-Way Bills using the linked mobile number.
Can the mobile number be updated later?
Yes, the mobile number can be updated during vehicle updates, consolidated EWB operations, and validity extensions.