---
title: "GSTN Advisory dated 21st May, 2026: Proposed Functional Enhancements in the e-Way Bill (EWB) Portal:"
date: 2026-05-28
author: "King Stubb &amp; Kasiva"
url: https://ksandk.com/newsletter/e-way-bill-portal-enhancements/
---

# GSTN Advisory dated 21st May, 2026: Proposed Functional Enhancements in the e-Way Bill (EWB) Portal:

Posted On - 28 May, 2026 • By - King Stubb & Kasiva

The Goods and Services Tax Network (“GSTN”) has issued an advisory proposing certain enhancements to the e-Way Bill (“EWB”) portal. The objective is to improve data integrity, improve traceability of goods movement, and enable system-driven closure of transactions.

## Proposed Changes to the e-Way Bill Portal

The advisory broadly covers the following proposed changes:

- Mandatory furnishing of “Ship-To GSTIN” in Bill-To/Ship-To transactions
- Introduction of a voluntary EWB Closure mechanism for completion of transactions in specified cases

### Mandatory Ship-To GSTIN in Bill-To/Ship-To Transactions

For transactions involving a Bill-To/Ship-To arrangement, the **“Ship To GSTIN”** field will now be required to be mandatorily populated at the time of generation of the e-Way Bill.

In situations where the consignee is an unregistered person, the value **“URP”** is required to be mentioned in the relevant field.

### Voluntary e-Way Bill Closure Mechanism

GSTN has also introduced a **voluntary e-Way Bill Closure functionality** on the EWB portal to facilitate closure of the e-Way Bill after successful delivery of goods.

Such closure may be carried out by the following persons connected with the transaction:

- Supplier
- Recipient
- Transporter handling the consignment
- Driver or any authorized person whose mobile number has been registered for the closure activity

## Implementation Timelines and Stakeholder Actions

The advisory further specifies the **proposed implementation timelines** and highlights the actions required from taxpayers and other stakeholders to undertake requisite system changes and preparedness activities.

*Last Updated on 28 May, 2026*

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