GSTN Advisory on e-Way Bill Portal Enhancements: Mandatory “Ship To GSTIN” and Voluntary EWB Closure Facility
GSTN Advisory on e-Way Bill Portal Enhancements: Mandatory “Ship To GSTIN” and Voluntary EWB Closure Facility
GSTN has issued an advisory regarding certain functional enhancements in the e-Way Bill portal. These changes are being introduced with the objective of strengthening data integrity, improving traceability of goods movement, and enabling system-driven closure of transactions.
The advisory is relevant for taxpayers, transporters, ERP/API integrators, GSPs, ASPs, and other stakeholders using the e-Way Bill system.
Mandatory Capture of “Ship To GSTIN” in Bill-To/Ship-To Transactions
- One of the important changes introduced through this advisory is the mandatory capture of “Ship To GSTIN” in Bill-To/Ship-To transactions.
- In normal commercial transactions, the billing party and the delivery party may not always be the same. In certain cases, goods may be billed to one party but shipped to another party or another location. Such transactions are commonly known as Bill-To/Ship-To transactions.
- As per the advisory, in such cases, the Ship To GSTIN field shall now be mandatorily captured during e-Way Bill generation.
- Where the consignee is an unregistered person, the value “URP” shall be entered in the Ship To GSTIN field.
- This change will help in proper identification of the actual place or person to whom the goods are being delivered and will improve the traceability of goods movement.
Introduction of Voluntary e-Way Bill Closure Facility
- GSTN has also introduced a new e-Way Bill Closure facility on a voluntary basis.
- This facility enables closure of the e-Way Bill once the delivery of goods is completed. The purpose of this feature is to provide a system-based mechanism to mark the transaction as closed after completion of movement of goods.
- The e-Way Bill may be closed by the supplier, recipient, transporter involved in the transaction, or by the driver or authorised person whose mobile number has been provided for closure.
- For suppliers, recipients, and transporters, the e-Way Bill Closure option will be available after login under the e-Way Bill section of the portal.
- The closure can be done either e-Way Bill-wise or date-wise. Therefore, the user may close a specific e-Way Bill or may close e-Way Bills based on the generated date.
Mobile Number-Based Closure Facility
- GSTN has also provided a mobile number-based closure facility.
- At the time of e-Way Bill generation, a mobile number may be entered specifically for closure purposes. At present, this option is voluntary in nature.
- If required, the mobile number can also be updated during vehicle updation, consolidated e-Way Bill operations, or extension of validity.
- The mobile number-based closure facility has been provided under the Search option on the e-Way Bill Common Portal. All active e-Way Bills linked to the concerned mobile number will be displayed, enabling the authorised person to close the relevant e-Way Bill.
- This facility may be useful in practical cases where the delivery is handled by drivers, logistics teams, or other authorised persons.
Time Limit for Closing e-Way Bill
- As per the advisory, e-Way Bills can be closed on the same day of delivery or on the immediately succeeding day.
- Therefore, businesses should ensure that their internal delivery confirmation process is aligned with this requirement so that e-Way Bills can be closed within the prescribed time.
API Facility for System Integrators
- GSTN has also provided an API for system integrators and API users.
- For closure through API, the e-Way Bill number, closure date, and remarks are required to be transmitted.
- This update is particularly important for businesses using ERP-based or API-based e-Way Bill generation systems. ERP vendors, GSPs, ASPs, and other system integrators will need to make necessary changes in their systems.
- As per the advisory, necessary API changes have been released by NIC in the Sandbox environment. The proposed changes will be deployed in production by 15th June, 2026.
- Accordingly, system integrators and software vendors should access the updated API specifications, undertake testing in the Sandbox environment, make suitable configuration changes, and ensure a smooth transition before the production rollout.
Action Required by Taxpayers and Stakeholders
- Taxpayers and stakeholders should carefully understand the revised data entry requirements and the new closure workflow.
- Businesses should update their internal processes, ERP configurations, and user manuals wherever required. It is also advisable to conduct internal testing and user awareness sessions, especially where e-Way Bills are generated in large numbers or through automated systems.
- Taxpayers should also coordinate with their ERP or software service providers to ensure that the required changes are made before the production rollout.
Key Takeaway
- The advisory introduces two important changes in the e-Way Bill system.
- First, Ship To GSTIN will be mandatory in Bill-To/Ship-To transactions. If the consignee is unregistered, URP is to be entered.
- Second, a voluntary e-Way Bill Closure facility has been introduced to close the e-Way Bill after completion of delivery.
- These changes are intended to improve transparency, data accuracy, and traceability in the movement of goods. Taxpayers, transporters, and software vendors should review their systems and processes and ensure readiness before the implementation date.
Disclaimer: This material and the information contained herein is intended for clients and other Chartered Accountants to provide updates and is not an exhaustive treatment of such subject. We are not, by means of this material, rendering any professional advice or services. It should not be relied upon as the sole basis for any decision which may affect you or your business.
