Notification/Circular No.: GSTN Advisory dated May 20, 2026
Applicable Act/Rule: Central Goods and Services Tax Act, 2017 / Central Goods and Services Tax Rules, 2017
Effective Date: Proposed production deployment by June 15, 2026
GSTN issued an advisory regarding functional enhancements in the e-Way Bill (EWB) system for strengthening data integrity, improving traceability of goods movement and enabling system-driven closure of transactions. The advisory applies to taxpayers, transporters, ERP/API integrators and other stakeholders.
The advisory provides that in Bill-To/Ship-To transactions, “Ship To GSTIN” shall be captured as a mandatory field during generation of e-Way Bills. In cases where the consignee is an unregistered person, the value “URP” is required to be entered in the “Ship To GSTIN” field.
The advisory also introduces a voluntary e-Way Bill Closure facility for closure of e-Way Bills after completion of delivery of goods. The closure facility may be used by the supplier, recipient, transporter, driver or authorised person linked through the provided mobile number.
The advisory states that e-Way Bill closure can be carried out e-Way Bill-wise or date-wise. A mobile number can be entered during e-Way Bill generation for closure purposes and may also be updated during vehicle updation, consolidated e-Way Bill operations or extension of validity.
The advisory further provides that e-Way Bills can be closed on the same day of delivery or the immediately succeeding day. API functionality has also been provided for system integrators and API users for closure of e-Way Bills through system integration.
GSTN stated that necessary API changes have been released in the Sandbox environment and the proposed changes shall be deployed in production by June 15, 2026. ERP vendors, GSPs, ASPs and system integrators have been advised to undertake testing and update configurations accordingly.
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