IMPORTANT UPDATE — 29 JULY 2026
GSTN has kept the proposed e-Way Bill enhancements on hold until further notice.
The changes covered in the earlier GSTN advisories, including the proposed Ship-to GSTIN and e-Way Bill Closure enhancements that were scheduled for implementation from 1 August 2026, should not be treated as currently implemented requirements. GSTN has advised stakeholders that no related production-environment changes are required until further communication.
GSTN has also stated that the related advisories and FAQs will be withdrawn from the GST Portal. Accordingly, references to the earlier 1 August 2026 implementation timeline in this article should now be read as historical / proposed changes that are presently on hold.
GST Update | e-Way Bill Portal Changes | GSTN Advisory 661
e-Way Bill Portal Changes: Ship To GSTIN and Closure Facility Explained - Implementation on Hold
The GSTN advisory document dated 20 May 2026, published on the GST Portal under Update 661 on 21 May 2026, proposed e-Way Bill changes relating to Ship To GSTIN capture, voluntary e-Way Bill Closure, mobile number usage and API readiness.
The implementation was first proposed for 15 June 2026 and later revised to 1 August 2026. On 29 July 2026, GSTN placed the proposed enhancements on hold until further notice. GSTN has advised that no related production-environment changes are required until further communication.
Current Status: Proposed e-Way Bill Enhancements Are on Hold
GSTN had earlier revised the proposed implementation timeline for Ship To GSTIN and voluntary e-Way Bill Closure. However, on 29 July 2026 GSTN announced that the proposed enhancements are on hold until further notice.
The proposal was initially associated with 15 June 2026 and later revised to 1 August 2026. The 29 July 2026 GSTN communication supersedes that implementation timeline for now.
GSTN has advised that no related production-environment changes are required until further communication. Earlier technical material may be retained for reference or optional testing, but not treated as a live rollout deadline.
What are the proposed e-Way Bill portal changes?
GSTN has proposed e-Way Bill portal changes for better data quality, traceability and operational control. The key proposed changes include mandatory Ship To GSTIN capture in Bill-To/Ship-To transactions, use of URP for unregistered consignees, a voluntary e-Way Bill Closure facility after delivery completion and API updates for ERP/system integrators.
- Ship To GSTIN: Proposed mandatory capture in Bill-To/Ship-To transactions.
- Unregistered consignee: “URP” should be entered in the Ship To GSTIN field.
- Closure facility: Voluntary e-Way Bill Closure facility after delivery completion.
- Who can close: Supplier, recipient, transporter, driver or authorised person whose mobile number is provided.
- Closure timing: Same day of delivery or immediately succeeding day.
- API readiness: API requires e-Way Bill number, closure date and remarks.
- Testing: NIC sandbox changes have been released.
- Earlier timeline: The initial 15 June 2026 implementation proposal was later revised.
- Current status: The revised 1 August 2026 date was later superseded when GSTN placed the proposed enhancements on hold on 29 July 2026.
Why are these e-Way Bill portal changes important?
These proposed changes affect businesses and professionals who generate e-Way Bills through the GST portal, ERP systems or API-based integrations. The practical impact is mainly on Bill-To/Ship-To transactions, consignee data, mobile number control, delivery completion tracking and system readiness.
GSTN Update 661 and the underlying 20 May advisory are useful for proposal history. For the current implementation position, the 29 July 2026 hold advisory (Update 668) is the controlling GSTN communication.
Key Takeaway for Businesses and GST Professionals
The proposed changes covered Ship To GSTIN capture, URP handling, voluntary e-Way Bill Closure and related ERP/API changes. However, GSTN later kept the package on hold until further notice, so 1 August 2026 is not a current implementation deadline and no proposal-driven production change should be made until further GSTN communication.
What is changing in Ship To GSTIN for Bill-To/Ship-To transactions?
One of the important proposed changes is mandatory capture of Ship To GSTIN in Bill-To/Ship-To transactions.
In many business cases, the billing party and the delivery location may be different. For example, goods may be billed to one GSTIN but shipped to another location, branch, project site or consignee. The proposed requirement is intended to improve identification of the actual delivery destination.
Important: Where the consignee is unregistered, GSTN has stated that “URP” should be entered in the Ship To GSTIN field.
Practical impact
- Businesses should review Bill-To/Ship-To transactions.
- Customer and consignee GSTIN data should be verified.
- Unregistered consignee cases should be identified properly.
- ERP/API systems should be checked for Ship To GSTIN and URP handling.
- If GSTN reintroduces the proposal, billing, dispatch and logistics teams should be briefed before any production implementation.
What is the voluntary e-Way Bill Closure facility?
GSTN has also proposed a voluntary e-Way Bill Closure facility. This facility is intended to allow closure of an e-Way Bill after delivery completion.
The earlier advisory described closure either e-Way Bill-wise or date-wise, with closure on the date of delivery or the immediately succeeding day. These are proposal details retained for historical reference while implementation is on hold.
E-Way Bill-wise Closure
The proposal allowed individual e-Way Bills to be closed after delivery completion.
Date-wise Closure
The proposal also described date-wise closure, depending on the portal facility and user workflow.
The facility was described as voluntary in the earlier proposal. It should not be treated as a current production requirement while GSTN has the enhancement on hold.
Who can close an e-Way Bill?
Under the earlier proposal, the e-Way Bill closure facility was described as available to the following persons:
- Supplier
- Recipient
- Transporter
- Driver
- Authorised person whose mobile number is provided
The earlier proposal also described optional mobile-number capture for closure purposes and possible updation during vehicle updation, consolidated e-Way Bill operations or extension of validity.
Suggested internal control: Businesses should avoid using random or unmanaged mobile numbers. The number should belong to a responsible person such as a dispatch manager, transporter contact, driver or authorised logistics coordinator.
Mobile number capture is voluntary: Entering a mobile number specifically for closure purposes during e-Way Bill generation, vehicle updation, consolidated e-Way Bill operation or validity extension should be treated as voluntary as per the proposed process. If it is not entered, closure should still remain available to primary portal stakeholders such as supplier, recipient or transporter, subject to final portal implementation.
How will logged-in users, drivers and authorised persons close an e-Way Bill?
Based on the proposed process, closure access may differ depending on the person closing the e-Way Bill.
Logged-in portal users
Supplier, recipient and transporter may use the closure facility from their respective logged-in e-Way Bill portal access, subject to the final portal implementation.
Driver or authorised person
Driver or authorised person may use the public mobile OTP-based closure facility where the designated mobile number is provided for closure purposes.
Practical point: The driver or authorised person should not require full taxpayer portal login credentials merely for OTP-based closure. However, businesses should confirm the final portal behaviour after implementation.
What should ERP and API users do while implementation is on hold?
The earlier technical specifications remain useful as background for system integrators and API users, but GSTN has put the proposed production implementation on hold. ERP/API users should not deploy proposal-driven production changes until GSTN issues further communication.
API caution: GSTN has advised that no related production-environment changes are required until further communication. Any optional technical review or sandbox testing should remain separate from production deployment.
Key timeline points
- The proposal was initially associated with 15 June 2026.
- GSTN later revised the proposed implementation date to 1 August 2026.
- On 29 July 2026, GSTN placed the proposed enhancements on hold until further notice.
- GSTN has advised that no related production-environment changes are required until further communication.
ERP/API users should check
- Ship To GSTIN field handling
- URP handling for unregistered consignees
- Mobile number capture and update flow
- e-Way Bill closure API flow
- Closure date and remarks fields
- Any future validation changes after GSTN announces a fresh implementation position
What Businesses and Transporters Should Know While Changes Are on Hold
Businesses and transporters should treat the earlier implementation dates as proposal history. GSTN has stated that no related production-environment changes are required until further communication. Internal data review may continue, but the held proposal should not be operationalised as a live requirement.
1. Review Bill-To/Ship-To cases
Identify cases where billing and delivery locations are different.
2. Review master data
Review customer, branch, warehouse and consignee GSTIN details.
3. Brief billing and dispatch teams
Ensure teams understand that the proposed Ship To GSTIN and URP changes are currently on hold.
4. Keep closure responsibility as reference
Do not operationalise closure responsibility solely on the held proposal.
5. Review proposed mobile-number handling
Keep the earlier mobile-number workflow as technical reference until GSTN confirms implementation.
6. Keep testing separate from production rollout
Any optional sandbox testing should remain separate from production rollout while the proposal is on hold.
What should GST professionals tell clients?
GST professionals, CAs and consultants should tell clients that GSTN has put the proposed e-Way Bill enhancements on hold until further notice. The earlier 1 August 2026 timeline is no longer an active implementation deadline.
- Review Bill-To/Ship-To transactions.
- Keep earlier Ship To GSTIN requirements only as reference for future readiness.
- Use URP correctly for unregistered consignees.
- Coordinate with ERP/API vendors only for review or optional testing, not proposal-driven production rollout.
- Do not operationalise e-Way Bill closure responsibility solely on the held proposal.
- Explain the chronology: 15 June was proposed, 1 August was the revised proposal, and GSTN placed the enhancements on hold on 29 July 2026.
- Wait for further official GSTN communication before treating any new date as an implementation deadline.
- Avoid last-minute changes in live business operations.
The earlier advisory should now be presented as proposal history together with the later hold update. It should not be presented as a live implementation requirement, legal opinion or guarantee of compliance.
TaxPower GST Readiness Note
GSTN had earlier proposed these e-Way Bill portal enhancements and later revised the proposed implementation date to 1 August 2026. On 29 July 2026, GSTN kept the proposed enhancements on hold until further notice.
TaxPower GST will continue to track official GSTN communication. Any product change should be evaluated only after GSTN confirms a fresh implementation position.
Businesses may review Bill-To/Ship-To data, consignee GSTIN mapping, URP handling and closure-related concepts for future readiness, but GSTN has advised that no related production-environment changes are required until further communication.
Note: Users should continue to verify e-Way Bill data carefully before generation, updation, closure or API-based use. Final responsibility for data accuracy and compliance remains with the taxpayer, business or professional handling the transaction.
FAQs on e-Way Bill Portal Changes
1. What is the current implementation status of Ship To GSTIN and e-Way Bill Closure?
GSTN later placed the proposed Ship To GSTIN and voluntary e-Way Bill Closure enhancements on hold until further notice on 29 July 2026. The earlier 1 August 2026 date is not a current implementation deadline.
2. What were the earlier proposed implementation dates?
The proposal was first associated with 15 June 2026 and later revised to 1 August 2026. GSTN subsequently placed the proposed enhancements on hold on 29 July 2026.
3. What are the proposed e-Way Bill portal changes?
GSTN has proposed e-Way Bill portal changes relating to Ship To GSTIN capture, voluntary e-Way Bill Closure, mobile number usage, API readiness and sandbox testing.
4. Is Ship To GSTIN proposed to be mandatory in e-Way Bill?
Yes. In Bill-To/Ship-To transactions, GSTN has proposed mandatory capture of Ship To GSTIN.
5. What should be entered if the consignee is unregistered?
If the consignee is unregistered, the advisory states that “URP” should be entered in the Ship To GSTIN field.
6. What is the e-Way Bill Closure facility?
The e-Way Bill Closure facility is a proposed voluntary facility to close an e-Way Bill after delivery completion.
7. Is e-Way Bill Closure mandatory?
The advisory describes the e-Way Bill Closure facility as voluntary. Users should wait for final portal implementation and further clarification before treating it as mandatory.
8. Who can close an e-Way Bill?
As per the advisory, an e-Way Bill may be closed by the supplier, recipient, transporter, driver or authorised person whose mobile number is provided.
9. When can an e-Way Bill be closed?
The advisory states that e-Way Bills can be closed on the same day of delivery or on the immediately succeeding day.
10. What details are required for the e-Way Bill closure API?
The API requires the e-Way Bill number, closure date and remarks.
11. Is 1 August 2026 still the implementation date?
No. GSTN placed the proposed enhancements on hold until further notice on 29 July 2026. The earlier 1 August 2026 date should be treated as proposal history, not a current implementation deadline.
12. What should ERP/API users do now?
ERP/API users should review the earlier specifications only as technical background. GSTN has advised that no related production-environment changes are required until further communication.
13. Can a driver close an e-Way Bill without taxpayer login credentials?
Based on the proposed process, a driver or authorised person may use a public mobile OTP-based closure facility where the designated mobile number is provided. They should not require full taxpayer portal login credentials for such OTP-based closure, subject to final portal implementation.
14. Is entering mobile number for e-Way Bill closure mandatory?
Entering a mobile number for closure purposes should be treated as voluntary as per the proposed process. If it is not provided, closure may still be available to primary portal stakeholders such as supplier, recipient or transporter, subject to final portal implementation.
15. Should ERP users test e-Way Bill closure API before production deployment?
Optional sandbox testing may continue for technical understanding, but GSTN has placed the proposed production implementation on hold. No proposal-driven production rollout should be made until further communication.
Final Note
This article was originally prepared with reference to GSTN Advisory 661 and later updated for Advisory 663. It is now further updated for the 29 July 2026 GSTN communication that places the proposed enhancements on hold until further notice.
The earlier changes should be treated as proposal history while the hold remains in force. Businesses, transporters, GST professionals and ERP/API users should wait for further official GSTN communication before making proposal-driven production or compliance changes.
This article is for general awareness and practical preparedness only. It should not be treated as legal advice, tax opinion or a guarantee of compliance. Final e-Way Bill generation, data accuracy, API use and compliance responsibility remains with the taxpayer, business or professional handling the transaction.
Official reference: GSTN Advisory 663 dated 9 June 2026
