Insights · GST
E-Way Bill changes from June 2026: mandatory Ship-To GSTIN and a closure facility
Capturing the 'Ship-To GSTIN' becomes mandatory in Bill-To/Ship-To transactions, and a voluntary e-Way Bill closure facility is introduced. The changes move to production by 15 June 2026.
GSTN's advisory of 21 May 2026 announces a set of enhancements to the e-Way Bill system aimed at improving data accuracy and shipment traceability. Businesses that generate e-Way Bills should review their billing systems before the changes move to production, scheduled for 15 June 2026.
Ship-To GSTIN becomes mandatory
In Bill-To/Ship-To transactions, the 'Ship-To GSTIN' must now be captured. Where the consignee is unregistered, 'URP' (unregistered person) is to be entered. This removes the earlier ambiguity where the ship-to party was left blank, and aligns the e-Way Bill with the place-of-supply position.
Voluntary e-Way Bill closure
A new facility allows the supplier, recipient, transporter, or authorised driver to close an e-Way Bill once goods have been delivered. Closure is voluntary, but it gives a cleaner audit trail of completed movements and reduces the risk of an expired but un-reconciled bill.
What to do before 15 June 2026
- Update ERP and billing software to capture the Ship-To GSTIN field
- Map unregistered consignees to 'URP' in master data
- Brief dispatch and accounts teams on the closure facility
- Test in the sandbox environment where an ERP integration is used
References
This article is for general information and is not professional advice. Thresholds and rules change; your position should be confirmed for your facts before it is acted upon.