The major change is the mandatory capture of “Ship-To GSTIN” in Bill-To/Ship-To transactions during EWB generation. In cases where the consignee is unregistered, “URP” must be entered in the relevant field. Another significant enhancement is the introduction of a voluntary e-Way Bill Closure facility enabling suppliers, recipients, transporters, drivers, or authorized persons to close e-Way Bills after delivery of goods. Closure can be done EWB wise or date wise, including through mobile number based functionality and APIs.