GSTN issued two FAQ documents dated 01.07.2026 for stakeholder guidance, both with a revised implementation date of 1st August, 2026.

Voluntary Closure of e-Way Bill: Closure of an EWB after delivery is voluntary, permitted by the supplier, recipient, transporter, or driver/authorised person, on the date of delivery or the immediately succeeding day (up to one day after validity expiry). Closure is available EWB-wise/date-wise on the portal, via mobile number-based access for drivers, or via API (EWB number, closure date, remarks, max 100 characters). The API currently does not support bulk date-wise closure, retrieval of closed EWBs, or driver-based closure. A separate “Closed” status is proposed for later introduction; meanwhile the existing status framework continues and post-closure actions (transporter/vehicle update, validity extension) remain allowed but may be restricted after stabilisation. No impact is stated on e-Invoice API or IRN-linked EWB flows.

Bill-to/Ship-to Transactions, Export Scenarios & API Impact: Ship-to GSTIN becomes mandatory in Bill-to/Ship-to and Combination transactions where the Ship-to party is registered (“URP” where not available); it does not apply to Regular or Bill-from/Dispatch-from transactions, and Bill-to and Ship-to GSTIN must differ. Ship-to GSTIN is captured for officer verification only — not printed on the EWB, not shown to taxpayers/transporters, and not returned via GET APIs. In export cases, “URP” is entered for export-linked Ship-to locations, without affecting export characterisation (determined by invoice/shipping/customs documents). Corresponding validations/error codes are added to the standalone EWB API, the IRN+EWB flow, and the EWB-by-IRN API. Changes are live in Sandbox for testing ahead of production rollout.