GSTN Extends Roll out of Mandatory ‘Ship To GSTIN’ Requirement & E-Way Bill Voluntary Closure Facility
Considering the representations from the stakeholders, GSTN has now postponed the rollout of both functionalities and revised the implementation date to August 2026.
The Goods and Services Tax Network ( GSTN ) has extended the implementation of the mandatory “Ship To GSTIN” in Bill-To/Ship-To transactions and the Voluntary Closure of E-Way Bill facility.
Earlier, through an advisory issued on 20 May 2026, GSTN had announced that both functionalities would become operational from 15 June 2026. However, businesses, GST Suvidha Providers (GSPs),
ERP vendors and other stakeholders requested the need for additional time to carry out system modifications, API integration, testing, master data updates and other compliance-related changes.
Therefore the GSTN stated that “the mandatory capture of "Ship To GSTIN" in Bill-To/Ship-To transactions and the Voluntary Closure of E-Way Bill functionality shall be implemented with effect from 1st August, 2026, instead of 15th June, 2026.”
Under this mandatory capture of “Ship To GSTIN” in Bill-To/Ship-To transactions requirement, taxpayers generating e-way bills for transactions involving separate billing and delivery locations will be required to furnish the GSTIN of the actual recipient to whom the goods are being shipped.
And with regards to the second functionality, Voluntary Closure of E-Way Bills, allows taxpayers to voluntarily close an e-way bill in situations where the movement of goods does not take place or where the transaction is cancelled after generation of the e-way bill.
“Taxpayers, GSPs, ERP providers and other stakeholders are advised to complete the necessary system changes, testing and operational preparedness before the revised implementation date” said the GSTN.
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