What are the new e-way bill changes from 15 June 2026?

Two changes take effect under GSTN Advisory No. 661 dated 21 May 2026. First, capturing the Ship-To GSTIN becomes mandatory in Bill-To/Ship-To transactions while generating the e-way bill, and URP must be entered where the consignee is unregistered. Second, a new voluntary E-Way Bill Closure facility lets suppliers, recipients, transporters or authorised drivers confirm that goods have been delivered. The production rollout is scheduled for 15 June 2026.

What is the Ship-To GSTIN requirement in a Bill-To/Ship-To transaction?

In a Bill-To/Ship-To transaction, goods are billed to one party but delivered to another location. From 15 June 2026, the GSTIN of the Ship-To party must be entered while generating the e-way bill. If that delivery location belongs to an unregistered person, you must enter URP (Unregistered Person) in the Ship-To GSTIN field.

What is the difference between E-Way Bill Closure and cancellation?

Cancellation is used when an e-way bill was generated by mistake or the movement did not happen, and it must generally be done within 24 hours. Closure is new and confirms that delivery was completed successfully. Closure can be done EWB-wise or date-wise on the same day of delivery or the next day, and the facility is voluntary at present.

Is E-Way Bill Closure mandatory?

No. As announced, the E-Way Bill Closure facility is voluntary at present. However, capturing the Ship-To GSTIN in Bill-To/Ship-To transactions is mandatory from 15 June 2026.

What is the e-way bill threshold and validity in 2026?

An e-way bill is generally required for movement of goods worth more than Rs. 50,000, with several states setting higher limits for intrastate movement. Validity is broadly one day per 200 km for regular cargo. E-way bills can only be generated for documents dated within 180 days of generation, and total validity extensions are capped at 360 days from the original generation date.

What should businesses in Delhi NCR do to prepare?

Update your ERP, billing and accounting software to capture the Ship-To GSTIN field, brief your dispatch and accounts teams, ensure URP is used for unregistered delivery points, and decide whether you will adopt the new closure step in your delivery workflow. Businesses on API or GSP integrations should test in the sandbox before the 15 June 2026 rollout.

GST Compliance

E-Way Bill Changes 2026: Mandatory Ship-To GSTIN & the New Closure Feature

By CA Kunal Mehta, FCAUpdated May 20268 min read

E-Way Bill changes 2026 — mandatory Ship-To GSTIN and new E-Way Bill Closure facility from 15 June 2026

In short

From 15 June 2026, the e-way bill portal brings in two changes under GSTN Advisory No. 661 (dated 21 May 2026). First, the Ship-To GSTIN becomes mandatory in Bill-To/Ship-To transactions — enter URP if the delivery point is unregistered. Second, a new E-Way Bill Closure facility lets you confirm that goods were actually delivered (separate from cancellation, and voluntary for now). The core rules stay the same: e-way bill needed above Rs. 50,000, the 180-day document limit, and the 360-day extension cap. Update your billing/ERP software before the rollout.

If your business moves goods, the e-way bill is not just paperwork — it is the document that legitimises the movement and protects your buyer's input tax credit. In 2026, the system is getting tighter rather than looser, and two specific updates land on 15 June 2026. Here is exactly what is changing, why, and what a Delhi NCR business should do before the date.

Change 1: Ship-To GSTIN becomes mandatory in Bill-To/Ship-To deals

A Bill-To/Ship-To transaction is one where goods are billed to one party but physically delivered to a different location — common when a Delhi trader sells to a buyer who asks for delivery straight to their customer or to a project site. Until now, the Ship-To party's GSTIN was not always captured.

From 15 June 2026, while generating the e-way bill you must capture the Ship-To GSTIN. Where that delivery location belongs to an unregistered person, you enter URP (Unregistered Person) in the Ship-To GSTIN field. The portal will not let you proceed without this entry in a Bill-To/Ship-To scenario.

The intent is straightforward: better traceability of where goods actually go, cleaner matching between e-way bill data and GST returns, and fewer "ghost delivery" or circular-trading loopholes. The practical impact falls on businesses with multi-leg logistics — distributors, e-commerce sellers, contractors and anyone delivering on a buyer's instructions.

Change 2: The new E-Way Bill Closure facility

Today, an e-way bill can sit "open" long after the goods have arrived — or even when delivery was cancelled. The new E-Way Bill Closure option lets you formally mark that delivery is complete.

Key points to understand about closure:

It is not the same as cancellation. Cancellation is for an e-way bill raised by mistake or where the movement never happened (and must usually be done within 24 hours). Closure confirms that delivery did happen successfully.
Who can close it: the supplier, recipient, transporter, or an authorised driver whose mobile number is on record.
How: EWB-wise or date-wise, via the portal, mobile-number-based functionality, or API.
When: on the same day of delivery or the next day.
Status: the closure facility is voluntary at present — but adopting it gives you a clean, auditable record of completed movements.

What is NOT changing in 2026

It is just as important to know that the foundation rules continue unchanged. There is no overhaul of how e-way bills work — the framework set in 2024–2025 still applies, and the June 2026 updates sit on top of it:

Rule	What it means in 2026
Threshold	E-way bill generally required for goods worth more than Rs. 50,000 (several states set higher intrastate limits)
Validity	Broadly 1 day per 200 km for regular cargo; 1 day per 20 km for Over Dimensional Cargo
180-day document rule	E-way bills can only be generated for invoices/documents dated within 180 days of generation
Extension cap	Total validity extensions cannot exceed 360 days from the original generation date
2-factor login & EWB 2.0	Multi-factor authentication and the parallel E-Way Bill 2.0 portal remain in force for reliability

Enforcement, however, has tightened. The system itself now blocks common errors — for example, it will not allow two e-way bills for the same invoice and date, and generation can be blocked where GST returns are pending.

Why these changes matter for your business

Moving goods without a valid, correctly-filled e-way bill is treated as a signal of tax evasion. Under Section 122 of the CGST Act, the penalty can be a minimum of Rs. 10,000 or the amount of tax sought to be evaded, whichever is higher — and goods and the vehicle can be detained or seized. A missing Ship-To GSTIN after 15 June is exactly the kind of defect that can hold up a consignment at a checkpoint.

Your 15 June 2026 readiness checklist

Update your software: ensure your billing/ERP/accounting tool captures the Ship-To GSTIN field for Bill-To/Ship-To invoices.
Brief your teams: dispatch and accounts staff should know to enter the Ship-To GSTIN, and to use URP for unregistered delivery points.
Decide on closure: choose whether to add the closure step to your delivery workflow for a clean audit trail.
API / GSP users: test the updated APIs in the sandbox environment before the production rollout.
Reconcile regularly: keep e-way bill data aligned with your GSTR-1 to avoid mismatches and notices.

For the recurring filing deadlines that sit alongside this, see our GST & TDS compliance calendar 2026. If you would rather not track any of it yourself, our Saket team handles e-way bill workflows and the full GST calendar as part of bookkeeping for businesses across Delhi NCR.

Note: dates and procedures are based on GSTN Advisory No. 661 (21 May 2026) and can shift via further government notifications. State-specific limits and your own registrations may vary. Treat this as a general guide and confirm the specifics for your business before you rely on them.

How Startup Advisory Can Help

Startup Advisory is a CA-led firm in Saket, New Delhi that keeps traders, manufacturers and e-commerce sellers across Delhi NCR compliant as GST and e-way-bill rules change. We make sure your goods move and your filings stay clean:

GST advisory on e-way bill, e-invoicing and the latest portal changes.
End-to-end GST return filing and reconciliation through our bookkeeping service.
Support with notices, mismatches and input-tax-credit issues.
A named expert who tracks every GST notification so you do not get caught out.

Call 9311972982 or book a free consultation to stay GST-compliant through every change.

Frequently Asked Questions

Under GSTN Advisory No. 661 (21 May 2026): capturing the Ship-To GSTIN becomes mandatory in Bill-To/Ship-To transactions (enter URP if the consignee is unregistered), and a new voluntary E-Way Bill Closure facility lets you confirm delivery is complete. Production rollout is 15 June 2026.

In a Bill-To/Ship-To deal, goods are billed to one party but delivered elsewhere. From 15 June 2026 you must enter the GSTIN of the Ship-To party while generating the e-way bill, and use URP if that location belongs to an unregistered person.

Cancellation is for an e-way bill raised by mistake or where movement did not happen (usually within 24 hours). Closure confirms delivery was completed and can be done EWB-wise or date-wise on the delivery day or the next day.

No — the closure facility is voluntary at present. But the Ship-To GSTIN requirement in Bill-To/Ship-To transactions is mandatory from 15 June 2026.

Generally required above Rs. 50,000 (higher in some states for intrastate moves). Validity is broadly 1 day per 200 km. Documents must be within 180 days of generation, and extensions are capped at 360 days from the original date.

Update ERP/billing software to capture Ship-To GSTIN, brief dispatch and accounts teams, use URP for unregistered delivery points, decide on adopting closure, and (for API/GSP users) test in the sandbox before 15 June 2026.

Under Section 122 of the CGST Act, the penalty can be a minimum of Rs. 10,000 or the amount of tax sought to be evaded, whichever is higher, and the goods and vehicle can be detained or seized. A missing Ship-To GSTIN after 15 June is exactly the kind of defect that can hold up a consignment.

URP stands for Unregistered Person. In a Bill-To/Ship-To transaction where the delivery location belongs to someone without a GSTIN, you enter URP in the Ship-To GSTIN field instead of a number. The portal will not let you proceed without an entry.

The supplier, recipient, transporter or an authorised driver whose mobile number is on record can close an e-way bill. It can be done EWB-wise or date-wise through the portal, mobile-number functionality or API, on the day of delivery or the next day.

No. E-way bills can still only be generated for documents dated within 180 days of generation, and total validity extensions remain capped at 360 days from the original generation date. The June 2026 updates sit on top of these unchanged rules.

About the author: CA Kunal Mehta, FCA

Co-Founder & Chartered Accountant, Startup Advisory — Saket, New Delhi

CA Kunal Mehta is a Fellow Chartered Accountant (FCA) and a co-founder of Startup Advisory who focuses on the finance and growth side of a startup's journey — fundraising readiness, cash-flow planning, corporate tax and GST for founders across Delhi NCR.

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