The Goods and Services Tax Network (GSTN) has issued two detailed sets of Frequently Asked Questions on July 01, 2026 for stakeholder guidance and system readiness relating to key changes in the e-Way Bill ecosystem. The FAQs cover the Voluntary Closure of e-Way Bill facility and the treatment of Bill-to/Ship-to transactions, export scenarios and API impact. Both changes are proposed to be implemented from 1 August 2026.
Under the first advisory, GSTN has clarified that the Voluntary e-Way Bill Closure facility will enable taxpayers and other authorised stakeholders to close an e-Way Bill after delivery of goods has been completed. The closure facility is voluntary and is intended to record completion of movement in the system. The e-Way Bill may be closed on the date of delivery or on the immediately succeeding day, and the functionality will remain available up to one day after expiry of validity of the e-Way Bill.
GSTN has stated that an e-Way Bill may be closed by the supplier, recipient, transporter, or driver/authorised person whose mobile number has been provided for closure. For logged-in users, closure may be carried out either EWB-wise or date-wise through the portal. Drivers or authorised persons may use the portal-based mobile number closure facility where the relevant mobile number has been provided.
The FAQs also clarify API-related changes for the voluntary closure facility. An API has been provided for system integrators and API users for closing e-Way Bills by transmitting the EWB number, closure date and remarks. However, date-wise bulk closure through API, retrieval of closed EWBs through a separate API, mobile-number capture through API, and driver-based closure through API are not available at present. A separate “Closed” status is proposed to be introduced in due course, while the existing status framework of Active, Cancelled and Discarded will continue during the initial stabilisation period.
GSTN has further clarified that post-closure actions such as Update Transporter, Vehicle Updation and Extend Validity will continue to remain available during the initial stabilisation phase. These relaxations are temporary and may be suitably restricted after the system stabilises. Taxpayers, transporters, ERP/GSP/ASP/API users and other stakeholders have been advised to create internal processes, familiarise operational teams and implement the closure API wherever applicable.
In the second advisory, GSTN has issued FAQs on Bill-to/Ship-to transactions, export scenarios and API impact. The main change being introduced is that Ship-to GSTIN will be required as a mandatory data element in Bill-to/Ship-to and Combination transactions wherever the Ship-to party is registered. Where GSTIN is not available, “URP” may be entered wherever applicable. The relevant changes have been released in Sandbox for testing, and stakeholders have been advised to complete system readiness before production implementation on 1 August 2026.
The advisory explains that Ship-to GSTIN is being captured to improve traceability of goods movement, strengthen audit trail in Bill-to/Ship-to transactions and enable system-based verification by authorised officers. GSTN has also clarified that Ship-to GSTIN will not be printed on the e-Way Bill, will not be displayed to taxpayers or transporters, and will not be provided through GET e-Way Bill APIs, thereby protecting trade confidentiality.
For export-related Bill-to/Ship-to cases, GSTN has clarified that where the Ship-to location is an export-linked location and no domestic registered Ship-to GSTIN is applicable, “URP” may be entered. Such entry of URP is only a system-level treatment for e-Way Bill generation and does not alter the nature of export, which will continue to be determined on the basis of export invoice, shipping bill, customs documents, transport documents and other applicable records.
The FAQs also prescribe important API validations. In standalone Generate EWB API, Ship-to GSTIN will be mandatory in Ship-to and Combination transactions, and errors may arise where Ship-to GSTIN is missing, wrongly provided in Regular or Bill-from/Dispatch-from transactions, or is the same as Bill-to GSTIN. In the IRN plus EWB combined flow, ShipDtls.Gstin will be conditionally mandatory where e-Way Bill generation is required. In e-Way Bill by IRN API, GSTIN and Trade Name have been added in ExpShipDtls, with GSTIN being made mandatory.
GSTN has advised taxpayers to identify Bill-to/Ship-to and Combination transactions, update ERP and master data, capture Ship-to GSTIN or URP wherever applicable, correctly maintain Ship-to address and PIN code, and complete Sandbox testing before the proposed implementation date. ERP vendors, GSPs, ASPs, IRPs, transporters, exporters and merchant exporters have also been advised to make necessary system and operational changes in advance.
The FAQs can be accessed at: FAQs on Voluntary Closure of e-Way Bill: Business Scenarios, API Impact and Portal Behaviour , FAQs on Bill-to/Ship-to Transactions, Export Scenarios and API Impact
