Summary
- The Goods and Services Tax Network (GSTN) has published FAQs to help businesses prepare for two major e-Way Bill changes that will become effective on 1 August 2026: the introduction of voluntary e-Way Bill closure and the mandatory capture of the Ship-To GSTIN in applicable Bill-to/Ship-to transactions.
- Under the new rules, the Ship-To GSTIN must be reported whenever the consignee is GST-registered. Where the consignee is unregistered, taxpayers must enter “URP” (Unregistered Person). Businesses using ERP or API integrations should ensure their systems are updated before the implementation date.
- The FAQs also explain the new voluntary e-Way Bill closure functionality, allowing suppliers, recipients, transporters, or authorised persons to confirm delivery by closing an e-Way Bill on the day of delivery or the following day.
Article
The FAQs provide practical guidance on the upcoming e-Way Bill changes and highlight the importance of ERP readiness and accurate transaction data. Businesses should review their e-Way Bill processes ahead of 1 August 2026 to ensure compliance with the new GSTN requirements.
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