GSTN has introduced major enhancements to the e-Way Bill (EWB) system aimed at improving transparency, traceability, and technology-driven compliance under GST. A key change is the mandatory requirement of “Ship To GSTIN” in Bill-To/Ship-To transactions, where registered consignees’ GSTINs must be mentioned and “URP” used for unregistered recipients. GSTN has also launched a voluntary e-Way Bill closure facility allowing suppliers, recipients, transporters, drivers, or authorized persons to close EWBs after delivery through OTP-based mobile authentication. The system permits both e-Way Bill-wise and date-wise closures, either on the day of delivery or the next day. Additionally, API changes have been released in the Sandbox environment and are expected to go live by 15 June 2026, requiring ERP vendors, GSPs, ASPs, and businesses to update and test their systems promptly. These reforms signal GSTN’s move toward a more traceable and digitally controlled logistics ecosystem, making operational readiness crucial for uninterrupted compliance and smooth goods movement. Read: GSTN Advisory on Enhancements in e-Way Bill (EWB) Portal
Major Highlights of the Advisory
1. “Ship To GSTIN” Made Mandatory in Bill-To/Ship-To Transactions
GSTN has now made the “Ship To GSTIN” field mandatory while generating e-Way Bills in Bill-To/Ship-To cases.
- If the consignee is registered, the actual GSTIN must be mentioned.
- If the consignee is unregistered, taxpayers will be required to mention “URP” in the Ship To GSTIN field.
This change is expected to improve tracking of actual delivery locations and reduce mismatches in movement of goods.
2. Introduction of New e-Way Bill Voluntary Closure Facility
One of the most practical changes introduced is the new e-Way Bill Closure functionality.
Under this facility, e-Way Bills can now be voluntarily closed once delivery of goods is completed.
The closure can be done by:
- Supplier
- Recipient
- Transporter
- Driver
- Authorized person through registered mobile number
This is a major operational improvement for businesses and transporters.
3. e-Way Bill Can Be Closed in Multiple Ways
GSTN has provided flexibility in closure methods:
- e-Way Bill-wise closure
- Date-wise closure
Further, closure can be completed:
- on the same day of delivery, or
- on the immediately succeeding day.
4. Mobile Number-Based Closure Facility Introduced
GSTN has also enabled closure through mobile number authentication.
A mobile number can now be linked during:
- e-Way Bill generation,
- vehicle updation,
- consolidated EWB operations,
- and extension of validity.
This allows drivers and authorized persons to directly close e-Way Bills through OTP-based verification.
5. API & ERP System Changes Required
GSTN has informed that the required API changes have already been released in the Sandbox environment and are expected to go live in production by 15th June 2026.
Accordingly:
- ERP vendors,
- GSPs,
- ASPs,
- and API integrators
must update their systems and complete testing before implementation.
6. Businesses Need Immediate System Readiness
From a practical perspective, businesses should now start:
- reviewing ERP configurations,
- updating internal SOPs,
- testing integrations,
- and training staff handling e-Way Bill operations.
Failure to update systems timely may create operational and dispatch-related difficulties after implementation.
Practical Conclusion
In my opinion, this advisory is not merely a technical update. It clearly reflects GSTN’s intention to move toward a more technology-driven and traceable logistics ecosystem under GST.
The introduction of:
- mandatory Ship-To GSTIN,
- e-Way Bill closure mechanism,
- and mobile/API-based controls
will significantly improve transparency and system-level tracking of goods movement.
At the same time, taxpayers, transporters, and businesses will need to adapt quickly to these operational changes to ensure smooth compliance and avoid disruptions in day-to-day logistics activities.
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