India, May 22 -- GST-registered businesses can now digitally record delivery of goods for which an e-way bill was generated on the portal, GST Network said.

In an advisory to taxpayers, GSTN, which manages the tech backbone of goods and services tax (GST), said, "A new e-way bill closure facility has been introduced in the e-way bill system on voluntary basis to enable closure of the e-way bill once delivery of goods is completed."

Until now, the e-way bill framework primarily tracked initiation and transit of goods movement, but lacked a formal mechanism to digitally record completion of delivery. This closure feature would create a clearer end-to-end transaction trail and strengthens logistical accountability. Under GST, a person carr...