Under GST regulations, an e-way bill serves as the prescribed document for transporting goods when the consignment value exceeds ₹50,000. Until recently, once goods were delivered, the EWB stayed open in the system until its validity lapsed. This gap created audit mismatches, triggered unnecessary queries from GST officers and left businesses with a backlog of open records that did not reflect actual movement.
GSTN Advisory No. 661, dated 20 May 2026, addresses this directly. It introduces a voluntary e-way bill closure facility, effective from 15 June 2026, that allows authorised parties to mark an EWB as closed after delivery formally.
Who can close an e-way bill?
As per GSTN Advisory No. 661, the following parties are authorised to close an EWB:
- Supplier (the seller or consignor who generated the EWB)
- Recipient or consignee (the buyer or delivery party)
- Transporter assigned to the movement
- Driver or authorised person whose mobile number was registered for closure at the time of EWB generation or subsequently updated
For suppliers, recipients and transporters, the closure option is available after login under the E-Way Bill section of the portal. Drivers and field-level authorised persons use a mobile number-based route for closure.
The mobile number used for closure can be entered when generating the EWB. It can also be added or updated during vehicle updates, consolidated EWB operations or validity extensions. This ensures that even if a closure-authorised number was not added initially, it can still be provided later before delivery.
When can an e-way bill be closed?
The closure window is narrow and non-negotiable:
- On the same calendar day the goods are delivered, or
- On the immediately succeeding day
There is no provision to close an EWB before delivery or more than one day after delivery. If this window is missed, the EWB must be allowed to expire naturally. Businesses handling high-volume dispatches need to factor a same-day or next-day closure step into their logistics workflow.
Closure vs cancellation: What is the difference?
Both actions modify the status of an E-Way Bill, but they apply to entirely different situations. Confusing them can lead to compliance errors.
|
Feature |
EWB Cancellation |
Voluntary EWB Closure |
|
Purpose |
Remove an EWB generated incorrectly or for a transaction that did not happen |
Mark an EWB as completed after successful delivery |
|
Stage of use |
Before goods move or if movement was never initiated |
After goods have been delivered |
|
Time limit |
Within 24 hours of EWB generation |
Same day or immediately next day after delivery |
|
Who initiates |
Only the EWB generator can cancel |
Supplier, recipient, transporter, driver or authorised mobile-linked person |
|
Effect |
EWB is voided and cannot be used |
EWB is marked closed; delivery is recorded in the system |
|
Mandatory? |
Yes, if the transaction is void |
Voluntary |
The recipient also has a separate option: rejection. A recipient can reject an EWB within 72 hours of its generation if the details do not match the actual goods received. Rejection is not the same as cancellation or closure.
Conclusion
The voluntary e-way bill closure facility solves a straightforward problem: EWBs were staying open in the system long after goods had been delivered, creating unnecessary compliance noise. With effect from 15 June 2026, the supplier, recipient, transporter, driver or any authorised person can close an EWB within a day of delivery, via the portal or mobile OTP.
For businesses, the real shift is discipline in recording deliveries on time. When closure becomes part of the workflow, EWB management becomes more accurate and less reactive.
