GSTN Proposes Mandatory Ship-To GSTIN Capture in E-Way Bill System

GSTN Advisory, Dated 21-05-2026

The Goods and Services Tax Network (GSTN) has issued an advisory introducing important enhancements to the e-Way Bill (EWB) system under Rule 138 of the CGST Rules.

The enhancements are aimed at improving data integrity, traceability of goods movement and compliance efficiency through system-based validations and new operational features.

1. Mandatory Capture of ‘Ship-To GSTIN’ in Bill-To Ship-To Transactions

A major change introduced under the advisory is the mandatory reporting of ‘Ship-To GSTIN’ in Bill-To Ship-To transactions while generating an e-Way Bill.

The requirement is intended to improve visibility and traceability of the actual destination of goods and strengthen data accuracy within the EWB ecosystem.

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 during e-Way Bill generation.

This standardised reporting requirement seeks to reduce inconsistencies and improve transaction-level data validation.

3. Introduction of Voluntary e-Way Bill Closure Facility

The advisory also introduces a voluntary e-Way Bill closure mechanism, enabling closure of an e-Way Bill after delivery of goods is completed.

The facility may be exercised by:

• Supplier
• Recipient
• Transporter
• Authorised person

The mechanism is intended to improve tracking of completed consignments and provide better closure visibility in the EWB system.

4. Multiple Modes of e-Way Bill Closure

GSTN has enabled flexibility in closure of e-Way Bills through multiple options.

The closure facility may be exercised:

• EWB-wise (individual e-Way Bill level)
• Date-wise (bulk closure based on delivery date)
• Through a mobile number-based closure mechanism linked to the transaction

These options are intended to simplify operational compliance and facilitate easier management of completed transactions.

5. Timeline for Closure of e-Way Bill

GSTN has clarified that voluntary closure may be undertaken:

• On the day of delivery; or
• On the immediately succeeding day

This prescribed timeline is intended to ensure timely reporting of completed movement of goods.

6. API Enhancements Released in Sandbox Environment

The advisory further states that required API changes have already been released in the sandbox environment to facilitate advance testing and system integration.

This enables technology stakeholders to prepare systems before live deployment.

7. Production Deployment From 15-06-2026

The updated EWB functionalities are scheduled for deployment in the production environment from 15-06-2026.

Accordingly, the following stakeholders are required to complete testing, system changes and configuration updates beforehand:

• ERP vendors
• GST Suvidha Providers (GSPs)
• Application Service Providers (ASPs)
• System integrators and technology partners

The advance preparation is intended to ensure a seamless transition to the revised framework.

8. Objective of the Enhancements

The GSTN advisory aims to strengthen authenticity and traceability of goods movement, improve quality of e-Way Bill data and streamline compliance through technology-enabled controls.

The introduction of mandatory Ship-To GSTIN reporting and voluntary closure functionality is expected to improve operational transparency, reduce mismatches and enhance overall efficiency of the e-Way Bill ecosystem under GST.

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