By Premisin Editorial Team ·
A GSTN advisory dated 20 May 2026 announced that, in Bill-to/Ship-to transactions, the Ship-to GSTIN would become a mandatory field when generating an e-Way Bill, with "URP" entered where the consignee is unregistered.
The same advisory introduced a voluntary facility to close an e-Way Bill once delivery is complete. The supplier, recipient, transporter, or a driver or authorised person whose mobile number was given for closure can close it, either bill-wise or date-wise.
A follow-up advisory on 17 June 2026 set out matching changes to the e-Invoice and e-Way Bill by IRN APIs. GSTN later extended the implementation timeline and, by an advisory listed for 29 July 2026, put the proposed enhancements on hold.
What it means for your business
- Check the latest GSTN advisory before updating your ERP or billing software. The timeline has changed more than once.
Sources
- GSTN advisory: e-Way Bill portal enhancements (20 May 2026)
- GSTN advisory: e-Invoice and EWB by IRN API changes (17 Jun 2026)
- GSTN advisories list (gstindiaonline.com)
This is general information, not tax or legal advice. Confirm with your adviser before acting.