The Goods and Services Tax Network (GSTN) has issued a fresh advisory announcing significant functional enhancements in the e-Way Bill (EWB) system aimed at strengthening data integrity, improving traceability of goods movement, and enabling system-driven closure of transactions.
One of the key changes introduced by GSTN is the mandatory capture of the “Ship To GSTIN” field in Bill-To/Ship-To transactions during e-Way Bill generation. Under the revised framework, taxpayers can no longer proceed without furnishing this information. In situations where the consignee is an unregistered person, taxpayers must enter “URP” (Unregistered Person) in the “Ship To GSTIN” field. This move is intended to improve visibility and accuracy in identifying the actual destination of goods and reduce discrepancies in transaction tracking.
Another notable reform introduced through the advisory is the launch of a voluntary e-Way Bill Closure facility. GSTN stated that this feature has been introduced to enable closure of an e-Way Bill after the completion of delivery of goods, thereby creating a more transparent and traceable lifecycle for goods movement.
The closure facility can be exercised by multiple stakeholders involved in the transaction process. These include the supplier, recipient, transporter, or even a driver or authorized individual whose mobile number has been designated for closure purposes. GSTN stated that for suppliers, recipients, and transporters, the closure option will be available after login within the e-Way Bill section of the portal.
The portal permits closure either on an individual e-Way Bill basis or based on date-wise selection of e-Way Bills. Taxpayers can provide a mobile number at the time of e-Way Bill generation specifically for closure-related activities. Although currently voluntary, this mobile number can later be modified during vehicle updates, consolidated e-Way Bill operations, or validity extension processes.
GSTN has also created a mobile number-based closure mechanism under the Search functionality of the e-Way Bill Common Portal. Through this facility, all active e-Way Bills associated with the concerned mobile number become visible, enabling the authorized individual to close them directly. The advisory further specifies that e-Way Bills can be closed either on the same day on which delivery takes place or on the immediately succeeding day.
To facilitate automation and seamless system integration, GSTN has additionally released API support for the newly introduced closure functionality. Stakeholders using APIs will be required to transmit essential information including the e-Way Bill number, closure date, and remarks.
The advisory also highlights system readiness requirements for ERP vendors, GSPs, ASPs, and other integration partners. Necessary API changes have already been deployed in the NIC Sandbox environment, while the production rollout is scheduled for 15 June 2026. Stakeholders have been advised to access updated API specifications, conduct testing in the Sandbox environment, and implement configuration changes before the transition to production.
GSTN has urged all stakeholders to familiarize themselves with the revised data requirements and newly introduced closure workflow. Businesses have also been advised to update internal processes, ERP systems, user manuals, and conduct awareness and testing exercises to ensure smooth compliance with the revised mechanism once it becomes operational.
The changes indicate a broader move by GSTN toward strengthening digital tracking and bringing greater accountability into the movement and completion cycle of goods transportation under the GST regime.
