New

Alankar Mishra

June 4, 2026

Blog |

Trending

GST Rules

New GST E-Way Bill Rules 2026: Mandatory Ship-To GSTIN in Bill-To/Ship-To transactions - Extended till 1st August 2026

Accordingly, the mandatory capture of "Ship To GSTIN" in Bill-To/Ship-To transactions and the Voluntary Closure of E-Way Bill functionality shall be implemented with effect from 1st August, 2026, instead of 15th June, 2026.

Drivers and authorised persons can close E-Way Bills using their mobile numbers after goods are delivered. The mobile number must be added for closure purposes. After OTP verification, the portal shows active E-Way Bills linked with that number. The driver or authorised person can then select the relevant E-Way Bill and submit the closure request.

Introduction

The E-Way Bill system is getting a useful update from 15 June 2026, however, the implementation date has been extended till 1st August 2026. Under this update, a voluntary E-Way Bill closure facility will allow businesses and transport teams to mark an e-Way Bill as closed once the goods are delivered.

Earlier, many E-Way Bills remained open in the system even after delivery was completed. This often created confusion during tracking, reconciliation and compliance checks. With the new closure facility, businesses can maintain cleaner records and confirm that the goods movement linked with an E-Way Bill has been completed.

The most practical part of this update is the mobile number-based closure. It allows drivers and authorised persons to close active e-Way Bills using their mobile numbers after delivery completion.

What is E-Way Bill Closure?

E-Way Bill closure means marking an E-Way Bill as completed after the goods have reached the delivery location. It confirms that the goods movement connected with this E-Way Bill is complete.

Closure is not the same as cancellation. Cancellation is used when an E-Way Bill is generated by mistake or when goods are not moved. Closure is used only after goods have been transported and delivered.

Also Read: GST E-Way Bill: A transporter’s guide to compliance

Term	Meaning
E-Way Bill Cancellation	Used when the E-Way Bill is wrong, or goods are not moved
E-Way Bill Closure	Used after the successful delivery of goods
Main Purpose	To show that the goods movement is complete

Who can Close an E-Way Bill?

The E-Way Bill closure facility can be used by different parties involved in goods movement.

Person/Party	Can you close the E-Way Bill?	Method
Supplier	Yes	Through the portal login
Recipient	Yes	Through the portal login
Transporter	Yes	Through the portal login
Driver	Yes	Using a linked mobile number and OTP
Authorised Person	Yes	Using a linked mobile number and OTP

For drivers and authorised persons, a mobile number must be provided for closure purposes. Once the number is linked, they can view and close the active E-Way Bills connected to that mobile number.

How mobile number based Closure works

In many businesses, the E-Way Bill is generated by the accounts or dispatch team, while the actual delivery is completed by the driver, transport staff or authorised logistics person. Because of this, mobile number-based closure makes the process more practical.

When an E-Way Bill is generated, a mobile number can be entered for closure purposes. This number may belong to the driver, transporter staff or any authorised person responsible for delivery confirmation.

The mobile number can also be updated later during vehicle updation, consolidated E-Way Bill activity or extension of validity.

After the goods are delivered, the driver or authorised person can visit the E-Way Bill portal, use the closure option under the Search section, verify the mobile number through OTP and close the relevant active E-Way Bills.

Steps to Close E-Way Bill using mobile number

Drivers and authorised persons can follow these steps:

Visit the E-Way Bill Portal.
Go to the Search option.
Select the E-Way Bill closure facility.
Enter the mobile number linked to closure.
Verify the OTP received on that mobile number.
View active E-Way Bills linked to your mobile number.
Select the E-Way Bill or multiple E-Way Bills that need to be closed.
Submit a closure request.
Once submitted, the selected E-Way Bills will be marked as closed.

Mobile number based Closure process

Step	Action
Step 1	Visit the E-Way Bill portal
Step 2	Open the Search option
Step 3	Choose Closing of E-Way Bills
Step 4	Enter the linked mobile number
Step 5	Verify OTP
Step 6	Select active e-Way Bills
Step 7	Submit the closure request

This process allows drivers and authorised persons to close e-Way Bills without full taxpayer login access.

Also Read: E-Way Bill In GST: Goods Transportation Rules Explained

When should an E-Way Bill be Closed?

An e-Way Bill should be closed only after the goods are delivered. It should not be closed while goods are still in transit.

Situation	Closure Allowed?
Goods are still in transit	No
Goods have reached the destination	Yes
Same day of delivery	Yes
Immediately, the next day after delivery	Yes
Before delivery completion	No

Businesses should ensure that drivers, transporters and authorised persons close the e-Way Bill on time. This helps reduce the mismatch between actual delivery status and portal records.

Why this facility is useful

The mobile number-based E-Way Bill closure facility is useful because it gives businesses a better way to confirm completed deliveries. It reduces the number of active e-Way Bills that remain open even after goods are delivered.

Key benefits include:

Cleaner E-Way Bill records.
Better delivery tracking.
Reduced confusion during audits.
Better coordination between accounts, dispatch and transport teams.
Improved proof of completed goods movement.
Reduced dependency on taxpayer login access for delivery confirmation.
Better matching between invoices, transport and delivery records.

For businesses that use ERP or accounting systems, this update is important. They should ensure their software and internal processes can capture mobile numbers for closure and train staff before using the facility.

Common mistakes to avoid

Businesses, drivers and authorised persons should avoid the following mistakes:

Do not close the E-Way Bill before delivery.
Do not enter the wrong mobile number for closure.
Do not confuse closure with cancellation.
Do not delay closure after delivery.
Do not assume that every driver can close every E-Way Bill.
Do not ignore OTP verification.
Do not close the wrong E-Way Bill by mistake.

Business readiness checklist

Before using the mobile number-based closure facility, businesses should prepare internally.

Train drivers and authorised persons.
Please add the correct mobile number for closure.
Update dispatch and logistics SOPs.
Inform transporters about the new process.
Keep the proof of delivery for your records.
Update ERP and accounting systems if required.
Close E-Way Bills on the same day or the next day after delivery.
Review active e-Way Bills regularly.

Conclusion

The mobile number-based E-Way Bill closure facility is a practical update for businesses, drivers, transporters and authorised persons. This allows the person handling the actual delivery to close the E-Way Bill after the goods are delivered.

Although the facility is voluntary, it can help businesses maintain cleaner records, improve delivery tracking and reduce confusion during compliance checks. Companies should train their dispatch teams, drivers and authorised persons so that E-Way Bills are closed correctly and on time.

Also Read: E-Way Bill for Transit Sale or Delivery to Third Party

Create and Manage E-Way Bills Faster with Swipe

Closing E-Way Bills on time is important, but businesses also need a simple way to generate, manage and track E-Way Bills without repeated manual work. Swipe helps businesses create GST-compliant E-Way Bills quickly and keep billing, dispatch and GST records organised from one platform.

With Swipe, businesses can create invoices, generate E-Way Bills, manage e-invoices, track inventory and access GST reports without switching between multiple tools. This is useful for suppliers, transporters, traders, wholesalers and businesses that regularly move goods.

Swipe can help you:

Generate GST-compliant E-Way Bills quickly.
Create invoices and E-Way Bills from one platform.
Manage e-invoices and GST billing together.
Track inventory and sales records.
Reduce repeated manual data entry.
Keep GST reports organised for filing.
Make billing and dispatch records easier to manage.

Make your E-Way Bill process faster, cleaner and easier with Swipe.

Visit Swipe’s E-Way Bill page: E-Way Bill solution

FAQs

Can a driver close an E-Way Bill?

Yes, a driver can close an E-Way Bill if the driver’s mobile number is provided for closure and the goods have been delivered.

Can an authorised person close an E-Way Bill using a mobile number?

Yes, an authorized person can close the active E-Way Bills linked to their mobile number after OTP verification.

Is OTP required for E-Way Bill closure?

Yes, OTP verification is required when closing an E-Way Bill through the mobile number-based closure facility.

When should an E-Way Bill be closed?

An E-Way Bill should be closed after delivery, either on the same day or on the next day.

Is E-Way Bill closure mandatory?

No, E-Way Bill closure is voluntary, but it helps businesses keep records cleaner and more accurate.

Is E-Way Bill closure the same as cancellation?

No. Closure is used after successful delivery, while cancellation is used when an E-Way Bill is wrong or when goods are not moved.

‍

Featured Posts

Natural Goodness: Lakhsmi's BakeHouse

Defence Allocation Sees Biggest Surge in a Decade After Operation Sindoor

Investing with a Conscience: Exploring Ethical Portfolio Management

Income Tax Changes from April 1, 2026: Everything You Need to Know

Best Artificial Jewellery Brands in India

Centre Cuts Ujjwala LPG Subsidy Quota from 9 to 4 Cylinders: What it Means for Beneficiaries

Types Of Industries – Primary, Secondary, And Tertiary Industries

What do the errors mean while opening the swipe app and how to solve it

Featured Posts

You might also like

Custom Duty Payment: Online Payment Process and Requirements

How to download bank statements on the web

Overview of VAHAN and SARATHI Digital Services