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This Tax Alert summarizes the recent advisory [1] issued by Goods and Services Tax Network (GSTN) keeping the proposed enhancements to the e-Way Bill system on hold until further notice.
The highlights are:
GSTN had earlier issued advisories dated 9 June 2026 and 17 June 2026, proposing enhancements to the e-Way Bill system. Detailed FAQs in this regard were also issued on 1 July 2026.
The proposed changes primarily related to mandatory filling-up of Ship-to GSTIN in specified Bill-to/Ship-to transactions and introduction of a voluntary facility for closure of e-Way Bills after delivery of goods.
These enhancements were proposed to be implemented from 1 August 2026 and would have required taxpayers, transporters, ERP service providers and other stakeholders to evaluate and update their ERP systems and processes.
GSTN has now clarified that implementation of the aforesaid enhancements have been kept on hold until further notice. Accordingly, no changes are required to be made in the production environment pursuant to the earlier advisories until further communication.
It is also stated that the related advisories and FAQs will be withdrawn from the GST Portal.