Businesses can digitally record ‘goods delivered’ on e-way bill portal: GSTN
In an advisory to taxpayers, GSTN, which manages the technical backbone of goods and services tax (GST), said: “A new e-shipping settlement feature has been voluntarily introduced in the e-shipping system to enable settlement of the e-freight invoice once the delivery of goods is completed.”
Until now, the e-way bill framework primarily tracked the initiation and passage of goods movement but lacked a formal mechanism to digitally record the completion of delivery. This closure feature will create a clearer end-to-end transaction trail and strengthen logistics accountability.
As per GST, a person transporting goods valued above Rs 50,000 is required to carry an e-bill of lading. The document needs to be generated from the GST Portal by a GST registered person or transporter before the goods are transported.
According to GSTN, e-bill of lading can be closed by the supplier, consignee or transporter, driver or any other authorized person whose mobile phone number is given for closure, involved in the transaction.
It was also stated that the changes were implemented in the e-bill of lading system in order to strengthen data integrity, improve traceability of goods movement and ensure system-oriented closure of transactions.
He also asked taxpayers, carriers, ERP/API integrators and other stakeholders to initiate necessary system readiness measures. AMRG Global Managing Partner Rajat Mohan said the introduction of the e-bill of lading settlement feature marks a significant evolution in the digital compliance architecture of GST and businesses with large supply chains should start assessing operational readiness early.
“Although currently introduced as a voluntary mechanism, there is a strong possibility that the GSTN may gradually move towards making such closure a mandatory compliance step. If this happens, it could significantly strengthen invoice-to-delivery reconciliation and help address concerns around circular trade, round-trip, double invoicing and fictitious movement of goods,” Mohan said.
When the goods and services tax (GST) was introduced on July 1, 2017, physical checkpoints between states were abolished; This marked a major structural reform, significantly improving the free movement of goods and reducing transit delays.
The e-way bill of lading system has emerged as an effective digital alternative that allows the movement of goods to be tracked online while supporting tax administration objectives without re-imposing physical barriers at state borders.
The next wave of GST reforms could focus on reimagining the e-way billing system as a facilitator of seamless logistics and not just as a means of enforcement and control, the Ministry of Finance’s Economic Survey in January said.
Such reforms would mean significant deregulation of the logistics ecosystem, reducing costs and delays in trade while maintaining effective, non-intrusive oversight for tax administration. Some amendments to the e-way law are expected to be made in the next meeting of the GST Council.
