Notification/Circular No.: GSTN Advisory dated June 9, 2026
Applicable Act/Rule: Goods & Services Tax Act, 2017
Effective Date: June 15, 2026
Reference is made to the GSTN Advisory dated 20.05.2026, which 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.
Representations have been received from trade and industry seeking extension of the implementation timeline, citing requirement of system changes, testing, API/ERP readiness and master data updation across the taxpayer ecosystem.
The implementation timeline for both the above functionalities has been extended. 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 are impacted by this advisory and are advised to complete the necessary system changes, testing and operational preparedness before the revised implementation date.
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