Reference is invited to the GSTN Advisory dated 20.05.2026 regarding enhancements in the e-Way Bill system, wherein it was informed that “Ship-to GSTIN” shall be mandatorily captured in Bill-to/Ship-to transactions. It was also clarified that where the consignee is an unregistered person, the value “URP” shall be entered in the Ship-to GSTIN field.

In this regard, representations have been received from trade, ERP vendors, GSPs, ASPs, private IRPs and other stakeholders seeking clarification on the applicability of the said requirement in cases where e-Way Bill is generated along with e-Invoice or by using IRN. Representations have also been received regarding the Voluntary Closure of e-Way Bill facility and its impact on portal-based and API-based operations. Accordingly, an advisory has been issued to apprise stakeholders of the corresponding changes introduced in the e-Invoice API, e-Way Bill by IRN API and EWB Closure API. It has also been informed that the aforesaid changes have been made available in the Sandbox environment for testing and system preparedness. The changes are scheduled to be implemented in the Production environment with effect from 1st August, 2026.

All concerned stakeholders may accordingly be advised to access the advisory through the link given below and undertake necessary testing, system changes and preparedness within the prescribed timeline.

Thanks,
Team GSTN

Ship-to GSTIN capture and e-Way Bill API changes clarify Bill-to/Ship-to transactions, IRN use, and closure procedures. Mandatory capture of Ship-to GSTIN is introduced in Bill-to/Ship-to transactions under the e-Way Bill system, with 'URP' to be entered where the consignee is unregistered. Clarifications also cover e-Way Bill generation along with e-Invoice or IRN, related API changes, the Voluntary Closure of e-Way Bill facility, Sandbox testing, and Production rollout from 1 August 2026.