GSTN Advisory, Dated 21-05-2026
The Goods and Services Tax Network (GSTN) has issued an advisory introducing significant enhancements to the e-Way Bill (EWB) system under Rule 138 of the CGST Rules.
The changes are aimed at strengthening data integrity, improving traceability of goods movement and streamlining compliance processes relating to e-Way Bill generation and management.
1. Mandatory Capture of ‘Ship-To GSTIN’ in Bill-To Ship-To Transactions
A key enhancement introduced by GSTN is the mandatory reporting of ‘Ship-To GSTIN’ in Bill-To Ship-To transactions at the time of e-Way Bill generation.
This requirement is intended to improve traceability of actual goods movement and strengthen transaction-level validation in the EWB system.
2. Reporting of ‘URP’ for Unregistered Consignees
GSTN has clarified that where the consignee is an unregistered person, taxpayers shall report – ‘URP’ (Unregistered Person) in the Ship-To GSTIN field while generating the e-Way Bill.
This clarification seeks to standardise reporting and avoid inconsistencies in Bill-To Ship-To transactions involving unregistered recipients.
3. Introduction of Voluntary e-Way Bill Closure Facility
The advisory also introduces a voluntary e-Way Bill closure mechanism enabling closure of an EWB after completion of delivery.
The facility may be exercised by:
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- Supplier
- Recipient
- Transporter
- Authorised person
The feature is intended to improve tracking and closure of completed movements within the e-Way Bill system.
4. Flexible Modes of e-Way Bill Closure
GSTN has provided multiple modes for voluntary closure of e-Way Bills.
The closure facility may be exercised:
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- EWB-wise (individual e-Way Bill level)
- Date-wise (bulk closure mechanism)
- Through a mobile number-based closure option linked to the transaction
The flexible closure options are intended to simplify compliance and operational management of e-Way Bills.
5. Timeline for Closure of e-Way Bill
GSTN has clarified that voluntary closure may be undertaken:
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- On the day of delivery, or
- On the immediately succeeding day
This timeline is intended to ensure timely confirmation and closure of completed movements.
6. API Changes Released for System Integration
GSTN has informed that corresponding API changes have already been released in the sandbox environment to facilitate testing and integration.
This will enable stakeholders to update systems before implementation.
7. Production Deployment Scheduled From 15-06-2026
The revised functionality is scheduled for deployment in the production environment from 15-06-2026.
Accordingly, the following stakeholders are required to complete testing, configuration and system readiness in advance:
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- ERP vendors
- GST Suvidha Providers (GSPs)
- Application Service Providers (ASPs)
- System integrators and technology partners
8. Objective of the Enhancements
The enhancements aim to strengthen the authenticity and traceability of goods movement, improve data quality in e-Way Bills and provide better operational visibility through a structured closure mechanism.
The changes are also intended to support smoother compliance, stronger system integration and improved digital governance under GST.
