GSTN Proposes Mandatory “Ship-To GSTIN” Reporting and Introduces Voluntary E-Way Bill Closure Facility

The Goods and Services Tax Network (“GSTN”) has proposed significant operational enhancements to the E-Way Bill framework aimed at improving traceability of goods movement, strengthening transaction-level data accuracy, and enabling better closure monitoring of transportation activities under GST.

The proposed changes include:

• Mandatory reporting of “Ship-To GSTIN” in Bill-To Ship-To transactions

• Introduction of a voluntary E-Way Bill Closure facility

• New mobile-based OTP-enabled closure mechanism

• API updates for ERP and system integrations.

The revised framework is expected to improve reconciliation between invoices, delivery locations, and E-Way Bill records while enhancing transparency in goods movement tracking.