GSTN Proposes Mandatory ‘Ship-To GSTIN’ in E-Way Bills, Introduces Voluntary E-Way Bill Closure Facility
GSTN’s proposed E-Way Bill changes will make Ship-To GSTIN mandatory in Bill-To Ship-To cases and allow voluntary closure of E-Way Bills after delivery.
The Goods and Services Tax Network has proposed new changes in the e-Way Bill system to improve data accuracy, traceability of goods movement and transaction closure tracking. As per the advisory dated May 20, 2026, GSTN has proposed to make the “Ship-To GSTIN” field mandatory in Bill-To Ship-To transactions. This means that when goods are billed to one party but delivered to...
The Goods and Services Tax Network has proposed new changes in the e-Way Bill system to improve data accuracy, traceability of goods movement and transaction closure tracking.
As per the advisory dated May 20, 2026, GSTN has proposed to make the “Ship-To GSTIN” field mandatory in Bill-To Ship-To transactions. This means that when goods are billed to one party but delivered to another party, the GSTIN of the actual delivery recipient will have to be entered while generating the e-Way Bill. If the delivery recipient is not registered under GST, the taxpayer must enter “URP” in the Ship-To GSTIN field.
This change is expected to help tax authorities track goods movement with better accuracy. It will also help reduce mismatch issues between invoices, delivery locations, and e-Way Bill records.
GSTN has also introduced a new voluntary e-Way Bill Closure facility. This facility will allow taxpayers to close an e-Way Bill after the goods have been delivered. The closure can be done by the supplier, recipient, transporter, driver or any authorised person whose mobile number has been provided for closure purposes.
The closure option will be available on the e-Way Bill portal after login. Users will be able to close e-Way Bills either by entering the e-Way Bill number or by selecting the generated date. A mobile number-based closure option has also been provided under the search facility on the portal. The authorised person can enter the mobile number, verify through OTP, view active e-Way Bills linked to that number, and close the relevant bills.
As per the advisory, an e-Way Bill can be closed on the same day of delivery or on the next day. The closure facility is voluntary at present.
GSTN has also stated that API changes have been released in the sandbox environment. The proposed changes are expected to be deployed in production by June 15, 2026. ERP vendors, GSPs, ASPs, and system integrators have been advised to update their systems, test the new APIs, and ensure readiness before rollout.
Businesses using ERP-based e-Way Bill generation should update master data, train dispatch teams, and prepare for the new closure workflow.
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