The Goods and Services Tax Network (GSTN) has released a detailed set of Frequently Asked Questions (FAQs) to address concerns raised by taxpayers, businesses, GST Suvidha Providers (GSPs), and other stakeholders regarding two important e-way bill compliance requirements - mandatory capture of the "Ship-to" field and the voluntary closure of e-way bills.
The clarification comes in response to numerous queries and representations received from the trade and industry following recent changes in the e-way bill system.

Official copy of the notification is as follows
"Dear Stakeholders,
It is informed that various doubts, queries and representations received from taxpayers, trade, GST Suvidha Providers (GSPs) and other stakeholders regarding the mandatory capture of the Ship-to field in E-Way Bills and the voluntary closure of E-Way Bills have been examined. Accordingly, a comprehensive set of Frequently Asked Questions (FAQs) has been prepared to provide necessary clarifications on the applicable system validations, procedural requirements and manner of compliance. The stakeholders are requested to go through the FAQs for familiarisation with the applicable requirements, system validations and procedure to be followed.
Links to the FAQs can be accessed as follows