India introduces changes to the e-invoice and e-way bill (EWB) systems from August 1, 2026

Amendments to the e-way bill (EWB) system have been introduced via the GSTIN portal, as announced in the official advisory. To clarify the new requirements, GSTN issued two FAQs in July 2026 covering the mandatory capture of the Ship-to GSTIN in certain e-way bill scenarios and the voluntary introduction of the e-way bill closure facility.

The main changes are as follows:

• Introducing and making 'Ship-to GSTIN' field mandatory in Bill-to/Ship-to and Combination transactions when generatin…