The GST Network (GSTN) has issued an advisory detailing two major compliance and functional enhancements to the E-Way Bill (EWB) portal. These updates have already been released in the Sandbox testing environment and are scheduled for a nationwide production rollout on June 15, 2026.
The changes focus heavily on tightening data integrity, mapping real-time delivery locations, and preventing fraudulent billing loops.
1. Mandatory “Ship-To GSTIN” for Bill-To / Ship-To Models
In standard practice, a “Bill-To / Ship-To” model occurs when an entity orders goods but requests them to be delivered to a third-party branch or customer location. Previously, capturing the exact delivery endpoint’s GSTIN was either inconsistent or not strictly enforced at the database level.
The Change: It is now mandatory to input the precise “Ship-To GSTIN” when generating an E-Way Bill for these complex transaction models.
For Unregistered Recipients: If the final location or customer is not registered under GST, taxpayers must compulsorily enter “URP” (Unregistered Person) in the Ship-To GSTIN field.
Objective: This step allows tax authorities to map the absolute origin and physical endpoint of goods, eliminating discrepancies during automated return reconciliation and mitigating fake invoicing loops.
2. Introduction of the Voluntary E-Way Bill Closure Facility
Historically, the E-Way Bill lifecycle ended simply when its validity timer ran out or if it was explicitly cancelled (which implies an error in the invoice or a completely aborted movement). There was no functional mechanism on the portal to systematically log that a delivery was successfully completed.
The Change: A new lifecycle feature allows authorized parties to voluntarily mark an E-Way Bill as “Closed” once the consignment reaches its destination.
Who Can Close It? The supplier, the recipient, the active transporter, or a designated driver/authorized individual can initiate the closure.
Mobile-Based OTP Authentication: To make on-field operations fluid for drivers and logistics teams, a dedicated mobile functionality has been added. Taxpayers can link an authorized mobile number during the initial EWB generation, vehicle updates, or validity extensions. The person on the ground can then execute an immediate closure via OTP verification.
Execution Window: The closure must be done either on the exact day of delivery or by the immediately succeeding day. It can be executed EWB-wise or date-wise (allowing bulk closures for companies managing high-volume dispatches).
Summary Checklist for Business Readiness
To ensure unhindered logistics and avoid compliance glitches starting June 15, 2026, businesses should prioritize the following adjustments:
| Target Area | Required Action |
| ERP & Accounting Software | Coordinate with your GSP/ASP/ERP vendors to update API integration configurations to support the mandatory Ship-To GSTIN field and the new Closure endpoints. |
| Master Data Cleanup | Review and update customer files to ensure correct GSTINs are pre-mapped for all distinct shipping delivery addresses. |
| Logistics & Ground SOPs | Update standard operating procedures for transporters and dispatch teams to accommodate mobile-based OTP handshakes for the voluntary closure process |
Source: GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal
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