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

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