Extension of timeline for implementation of mandatory “Ship To GSTIN” and Voluntary Closure of E-Way Bill functionalities
GSTN Advisory dated 20.05.2026 had informed that the following functionalities would be implemented in the E-Way Bill system with effect from 15th June, 2026:
1. Mandatory capture of “Ship To GSTIN” in Bill-To/Ship-To transactions; and
2. Voluntary Closure of E-Way Bill functionality.
GSTN had received representations from trade and industry seeking extension of the implementation timeline, citing the requirement of system changes, testing, API/ERP readiness and master data updation across the taxpayer ecosystem.
GSTN it its latest advisory dated 09.06.2026 has informed that it has ben decided to extend the implementation timeline for both the above functionalities.
Accordingly, the mandatory capture of “Ship To GSTIN” in Bill-To/Ship-To transactions and the Voluntary Closure of E-Way Bill functionality shall be implemented with effect from 1st August, 2026, instead of 15th June, 2026.
Taxpayers, GSPs, ERP providers and other stakeholders have been advised to complete the necessary system changes, testing and operational preparedness before the revised implementation date.
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