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
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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.