Enhancements in the e-Way Bill (EWB) Portal – Mandatory “Ship-To GSTIN” and Voluntary EWB Closure Facility
GST UPDATES
Enhancements in the e-Way Bill (EWB) Portal – Mandatory “Ship-To GSTIN” and Voluntary EWB Closure Facility
Reference: GSTN Advisory No. 661 dated 21 May 2026
1. Background
The Goods and Services Tax Network (GSTN) has issued an advisory dated 21 May 2026 announcing certain functional enhancements proposed to be introduced in the e-Way Bill (EWB) system. The stated objective is to strengthen data integrity, improve traceability of the movement of goods, and enable system-driven closure of transactions. Two key changes have been notified – (a) mandatory capture of the “Ship-To GSTIN” in Bill-To/Ship-To transactions, and (b) introduction of a voluntary EWB closure facility.
2. Mandatory Capture of “Ship-To GSTIN” in Bill-To / Ship-To Transactions
In transactions following the Bill-To / Ship-To model – where goods are billed to one party but delivered to another – the “Ship-To GSTIN” field will now be a mandatory data element at the time of EWB generation. Taxpayers will not be able to proceed with generation without furnishing this information.
- Where the consignee (recipient of goods) is a registered person, the GSTIN of the actual ship-to party must be captured.
- Where the consignee is an unregistered person, the value “URP” (Unregistered Person) must be entered in the “Ship-To GSTIN” field.
The intent behind this change is to improve identification of the actual destination of goods, 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 arrangements.
3. Introduction of Voluntary e-Way Bill Closure Facility
A new facility has been introduced to enable formal closure of an e-Way Bill once the delivery of goods is completed. Salient features of the closure facility are summarised below:
| Particulars | Details |
| Nature | Voluntary – it is an enabling facility, not a mandatory compliance requirement. |
| Who can close | Supplier, recipient, transporter, or the driver / authorised person. |
| Mode of closure | Portal-based, mobile-number-based functionality, and API-enabled options. |
| Manner | Closure may be undertaken either EWB-wise or date-wise, facilitating bulk-consignment handling. |
| Mobile number | A separate mobile number may be specified at the time of EWB generation for closure, and updated subsequently during vehicle updation, consolidated EWB operations, or extension of validity. |
| API details | Stakeholders using APIs must transmit the EWB number, closure date, and remarks. |
4. Implementation Timeline
The necessary API specifications have already been deployed in the NIC Sandbox environment for testing. The production rollout is scheduled by 15 June 2026. Businesses, ERP vendors, GSPs, ASPs and other integration partners are advised to complete their system changes and testing before the production go-live date.
5. Action Points for Clients
- Review billing arrangements involving Bill-To / Ship-To transactions and ensure ship-to party GSTINs are correctly captured in the ERP / billing system masters.
- Configure processes to enter “URP” for unregistered consignees, so that EWB generation is not held up at the portal.
- Coordinate with ERP / GSP / ASP vendors to test the revised API specifications in the Sandbox environment well before 15 June 2026.
- Evaluate adopting the EWB closure facility as good practice – timely closure improves the audit trail and demonstrates completion of movement, which may be useful in addressing departmental queries on goods in transit.
- Sensitise accounts, logistics and transport teams to the new fields and the closure workflow.
Disclaimer: This update is based on GSTN Advisory No. 661 dated 21 May 2026 and is intended for general information of our clients. The enhancements are proposed measures and the precise scope and effective date may be subject to further clarification by GSTN / NIC. This update does not constitute professional advice. Clients are requested to consult us for advice specific to their facts before acting on the contents herein.
For Mohan & Chandrasekhar
Chartered Accountants
ANNEXURE
Copy of GSTN Advisory No. 661 dated 21 May 2026
Advisory to Taxpayers and Stakeholders – Enhancements in the e-Way Bill (EWB) Portal
Background
It is hereby informed that certain functional enhancements are being implemented in the e-Way Bill (EWB) system with a view to strengthening data integrity, improving traceability of goods movement, and enabling system-driven closure of transactions. All taxpayers, transporters, ERP/API integrators, and other stakeholders are requested to take note of the following changes and initiate necessary system readiness measures.
1. Mandatory Capture of “Ship To GSTIN” in Bill-To / Ship-To Transactions
[a] In cases involving Bill-To/Ship-To scenarios, the field relating to the “Ship To GSTIN” shall now be captured as a mandatory data element during e-Way Bill generation.
[b] Where the consignee is an unregistered person, the value “URP” shall be entered in the “Ship To GSTIN” field.
2. Introduction of Voluntary e-Way Bill Closure Facility
[i] A new e-Way Bill Closure facility has been introduced in the e-Way Bill system on voluntary basis to enable closure of the e-Way Bill once delivery of goods is completed.
[ii] The e-Way Bill may be closed by: (a) Supplier; (b) Recipient; (c) Transporter involved in the transaction; (d) Driver or authorized person whose mobile number has been provided for closure.
[iii] For suppliers, recipients, and transporters, the e-Way Bill Closure option is available after login under the e-Way Bill section of the portal.
[iv] Closure can be performed e-Way Bill-wise, or date-wise.
[v] A mobile number may be entered at the time of e-Way Bill generation specifically for closure purposes. Currently, this option is voluntary in nature.
[vi] If required, the mobile number can also be updated during: vehicle updation; consolidated e-Way Bill operations; extension of validity.
[vii] The mobile number–based closure facility has been provided under the Search option on the e-Way Bill Common Portal. All active e-Way Bills linked to the concerned mobile number are displayed, enabling closure by the authorized person.
[viii] e-Way Bills can be closed on the same day of delivery, or the immediately succeeding day.
[ix] An API has also been provided for system integrators and API users. For closure through API, the following details are required to be transmitted: e-Way Bill number; Closure date; Remarks.
[x] Illustrative screenshots of the EWB closure functionality were appended in the original advisory – (A) EWB closure by logged-in user (by EWB number / by EWB generated date); and (B) EWB closure by driver or authorized person.
3. API and System Integration Readiness
[a] Necessary API changes have been released by NIC in the Sandbox environment. The proposed changes will be deployed in production by 15th June, 2026. All stakeholders are requested to make necessary changes at their end accordingly.
[b] All ERP vendors, GSPs, ASPs, and system integrators are advised to: access the updated API specifications; undertake testing in the Sandbox environment; carry out suitable configuration changes at their end; and ensure seamless transition prior to production rollout.
4. Action Required by Stakeholders
- Familiarize themselves with the revised data entry requirements and closure workflow.
- Update internal processes, ERP configurations, and user manuals accordingly.
- Conduct internal testing and user awareness sessions.
- Ensure compliance from the notified date of implementation.
5. Further Guidance
For detailed operational steps and feature descriptions, reference may be made to the accompanying technical documentation on the e-Way Bill Closure functionality. Any implementation-related queries may be routed through the designated helpdesk channels.
The Advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/661
Source: Team GSTN.