E-Way Bill 2026 New Changes: Closure Feature and Ship To GSTIN Now Mandatory

Overview

An E-Way Bill is a mandatory electronic document required under GST for transporting goods valued more than Rs 50,000. It must be generated before the movement of goods. From mid-June 2026, the portal will introduce major updates including mandatory "Ship To" GSTIN entry (or URP for unregistered recipients) and a new "E-Way Bill Closure" feature to confirm successful delivery. 

Who can generate an E-Way Bill?

Depending on the transaction, the e-way bill can be generated by:

• Supplier
• Recipient
• Transporter

The bill is generated in Form GST EWB-01.

Important Thresholds

Standard limit: Rs 50,000
Some states have higher limits for intrastate movement.

Main Parts of E-Way Bill

• Part A → Invoice & goods details
• Part B → Vehicle/transporter details

E-way bill validity starts only after Part B is entered.

Validity Rules

For normal cargo:

• 1 day validity for every 200 km
• Additional 200 km = extra 1 day

For oversized cargo:

• 1 day for every 20 km.
• Additional 20 km = extra 1 day

Validity Extention

Transporters can extend validity of E-Way Bill from 8 hours before to 8 hours after expiry by updating Part B details and providing a valid reason such as vehicle breakdown, trans-shipment delay, natural calamity, or law-and-order issues. From 1st January 2025, the total extension period cannot exceed 360 days from the original E-Way Bill generation date.

Major Updates For The Year 2026 Under E-Way Bill

The e-way bill portal is introducing two major changes from around mid-June:

Mandatory "Ship To" GSTIN

Businesses are now required to enter the recipient’s GSTIN in the "Ship To" section while generating an e-way bill. If the recipient is unregistered, you  can enter URP (Unregistered Person) in the GSTIN Option.

New "E-Way Bill Closure" Feature

A new closure option will be added to mark that goods have been successfully delivered. This is different from cancellation.

Here,

Cancellation means wrong or mistaken e-way bill.

Closure means delivery completed.

Who can close the e-way bill?

• Supplier
• Recipient
• Transporter involved in the transaction
• Authorized person or driver whose mobile number has been provided for closure.

Closure can be performed:

• e-Way Bill-wise, or
• Date-wise

Penalties for Non-Compliance

Transporting goods without a valid e-way bill may lead to:

• Penalty of Rs 10,000 or tax evaded, whichever is higher
• Goods and vehicle may also be detained or seized.