As part of the ongoing efforts towards strengthening data quality, traceability, and operational efficiency in the E-Way Bill (EWB) system, certain functional enhancements are proposed to be introduced in the EWB portal.

The advisory covers the following proposed changes:

  a) Mandatory capture of “Ship-To GSTIN” in Bill-To Ship-To transactions for improved traceability and data accuracy; and

  b) Introduction of EWB Closure functionality to enable taxpayers to voluntarily close E-Way Bills in specified scenarios.

The advisory also includes the proposed implementation timelines and necessary action points for stakeholders to undertake requisite system changes and preparedness activities.

Mandatory Ship To GSTIN capture and voluntary e-Way Bill closure streamline traceability and transaction completion. Functional enhancements are being introduced in the e-Way Bill system to improve data integrity, traceability, and operational efficiency. In Bill-To/Ship-To transactions, capture of the Ship To GSTIN is being made mandatory during e-Way Bill generation, and where the consignee is unregistered the value 'URP' is to be entered in that field. A voluntary e-Way Bill closure facility has also been introduced to enable closure after delivery of goods is completed, through the portal or through an API.