TaxTMI 
TaxTMI 
Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of e-Way Bill
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....dvisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of e-Way Bill <br>GST<br>Dated:- 17-6-2026<br><BR>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....
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.... 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 underta....
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....ke necessary testing, system changes and preparedness within the prescribed timeline. Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of e-Way Bill Date: 17.06.2026 1. Background 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 informed that where the consignee is an unregistered person, the value "URP" shall be entered in the Ship-to GSTIN field. Representations have been received from trade, ERP vendors, GSPs, ASPs, private IRPs and other stakeholders seeking clarification reg....
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....arding 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, this advisory is being issued to inform stakeholders about the corresponding changes introduced in the e-Invoice API, e-Way Bill by IRN API and EWB Closure API. 2. Applicability The changes shall apply to the following flows: Sl. No. Flow Applicability 1 Generate IRN and e-Way Bill together Applicable where e-Way Bill is generated along with IRN 2 Generate e-Way Bill using IRN Applicable where e-Way Bill is generated sub....
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....sequently using IRN 3 Bill-to/Ship-to transactions Applicable where Ship-to details are provided and e-Way Bill generation is required 4 Combination transactions Applicable where the transaction involves both Bill-to/Ship-to and Bill-from/Dispatch-from 5 Voluntary Closure of EWB Applicable for closure of EWB after completion of delivery 3. Changes in Generate IRN and e-Way Bill Together In the Generate IRN payload schema, where e-Way Bill generation is also required, the field ShipDtls.Gstin shall be made conditionally mandatory, wherever Ship-to details are provided. Accordingly, where Ship-to Legal Name and Ship-to Address are provided in the e-Invoice schema and e-Way Bill generation is required, Ship-....
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....to GSTIN shall also be required to be provided. Where GSTIN is not available, the value "URP" may be entered, wherever applicable. 4. Changes in e-Way Bill by IRN API In the API used to generate an e-Way Bill through IRN, a new field named "Gstin" has been added under "ExpShipDtls". This field shall be mandatory. Accordingly, taxpayers and system integrators using IRN-based e-Way Bill generation shall make necessary changes in their systems to transmit Ship-to GSTIN or "URP", as applicable. A field "TrdNm" for the Trade Name has been added, however it is optional. 5. Validation of Ship-to GSTIN Where GSTIN is entered in the Ship-to GSTIN field, suitable validations shall be applied to ensure that only a valid GSTIN i....
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....s accepted. Further, in Bill-to/Ship-to transactions, the GSTIN entered in the Ship-to GSTIN field should not be the same as the GSTIN entered in the Bill-to field. The Bill-to party and Ship-to party are expected to be distinct persons in such transactions. Accordingly, the same GSTIN as mentioned in Bill-to should not be entered in the Ship-to GSTIN field. The system treatment shall be as follows: Situation System Treatment Valid Ship-to GSTIN entered and different from Bill-to GSTIN Accepted, subject to validation Invalid Ship-to GSTIN entered Rejected by system validation Same GSTIN entered in Bill-to and Ship-to fields Not permitted in Bill-to/Ship-to transactions Ship-to GSTIN not available "URP"....
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.... may be entered, wherever applicable 6. Use of URP Where Ship-to GSTIN is not available, the value "URP" may be entered in the Ship-to GSTIN field, wherever applicable. This may include cases where the Ship-to party is unregistered or where GSTIN is not applicable as per the transaction scenario. 7. Indicative Error Codes / Validations The following validations have been introduced in the Sandbox environment: A. Generate IRN and e-Way Bill Together Sl. No. Validation Error Code 1 Ship-to GSTIN is mandatory if Ship details are provided 5002 2 Bill-to GSTIN and Ship-to GSTIN should not be the same where Ship details are provided 2323 3 Ship-to State Code should match with GSTIN State Code ....
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....2325 4 Ship-to PIN Code should belong to Ship-to State Code 3039 B. e-Way Bill by IRN Sl. No. Validation Error Code 1 GSTIN field in ExpShipDtls is mandatory 5001 2 For B2B and SEZ transactions, Ship details provided during IRN generation cannot be replaced 2324 3 Ship-to State Code should match with GSTIN State Code 4074 4 Ship-to PIN Code should belong to Ship-to State Code 3039 8. Treatment in Export e-Way Bills For Export e-Way Bills, Ship details, including GSTIN, provided during IRN generation may be replaced while generating e-Way Bill using IRN. In export-related scenarios where no domestic registered Ship-to GSTIN is applicable, "URP" may be entered in the Ship-to GS....
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....TIN field, wherever applicable. 9. Treatment in B2B and SEZ Transactions For B2B and SEZ transactions, Ship details provided during IRN generation cannot be replaced while generating e-Way Bill using IRN. However, where GSTIN was not provided during IRN generation, it may be provided during e-Way Bill by IRN, subject to applicable validations. For old IRNs which were generated with same GSTIN as Bill-To & Ship-To, E Way Bill by IRN API will generate a regular E Way Bill. 10. Voluntary Closure of e-Way Bill A Voluntary Closure facility has been introduced in the e-Way Bill system to enable closure of an e-Way Bill after completion of delivery of goods. The facility is voluntary in nature and may be used by: Sl. No. ....
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.... Person who may close EWB 1 Supplier 2 Recipient 3 Transporter involved in the transaction 4 Driver or authorised person whose mobile number has been provided for closure Closure may be performed EWB-wise or date-wise. The facility is intended to provide a system record of completion of goods movement. 11. Closure through Portal For suppliers, recipients and transporters, the EWB closure option shall be available after login under the e-Way Bill section of the portal. Mobile number-based closure by driver or authorised person shall be available through the portal. Active EWBs linked to the concerned mobile number shall be displayed, enabling closure by the driver or authorised person after completion o....
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....f delivery. The mobile number may be provided at the time of EWB generation for closure purposes. If required, the mobile number may also be updated during vehicle updation, consolidated EWB operations, or extension of validity. 12. Impact on EWB API for Voluntary Closure An API has been provided for closure of EWB by system integrators and API users. For closure through API, the following details are required to be transmitted: Sl. No. Detail required 1 E-Way Bill number 2 Closure date 3 Remarks Stakeholders using ERP/API integration are advised to make necessary system changes to enable EWB closure through API, wherever required. 13. Mobile Number Capture through API At present, there is no pro....
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....vision in the APIs to capture or specify the mobile number for closure by driver or authorised person. As per the current implementation, closure by driver or authorised person whose mobile number has been provided can be carried out through the portal. Any further API-level provision for capture of mobile number may be examined based on system requirements and stakeholder feedback. 14. Retrieval of Closed EWBs through API At present, no separate API has been introduced to retrieve EWBs that have been marked as closed, including date-wise retrieval of closed EWBs. Such functionality may be considered in future after the closure module is stabilised and based on operational requirements emerging from field usage. 15. Status....
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.... of Closed EWB and Post-closure Actions A separate status of "Closed" is proposed to be introduced in due course. However, during the initial stabilisation period, the existing EWB status framework of Active, Cancelled and Discarded is being continued so that trade and system users are not adversely impacted during the transition phase. As of now, user actions such as Update Transporter, Extend Validity, Vehicle Updation and other permitted modifications will continue to remain available even after the EWB has been marked as closed. This relaxation is being provided for the benefit of users during the initial stabilisation period. Once the system is stabilised, necessary restrictions will be introduced and post-closure actions w....
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....ill be suitably curtailed. 16. Sandbox Availability The changes relating to e-Invoice API, e-Way Bill by IRN API and EWB Closure API have been released in the Sandbox environment. Taxpayers, ERP vendors, GSPs, ASPs, private IRPs and other system integrators are advised to undertake testing in the Sandbox environment and complete necessary changes in their systems before the Production implementation date. 17. Implementation Date The changes shall be implemented in Production with effect from 1st August, 2026. 18. Action Required by Stakeholders All taxpayers, ERP vendors, GSPs, ASPs, private IRPs and other system integrators are advised to access the revised API specifications released in the Sandbox environment; and un....
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....dertake testing and to ensure complete system readiness before 1st August, 2026. 19. Summary of Changes Area Change Introduced Generate IRN and e-Way Bill together ShipDtls.Gstin made conditionally mandatory where Ship details are provided and EWB is required e-Way Bill by IRN Gstin field added under ExpShipDtls and made mandatory. Optional field TrdNm is added URP Allowed where Ship-to GSTIN is not available, wherever applicable Validations Valid GSTIN, distinct Bill-to and Ship-to GSTIN, State Code and PIN Code validations Export EWB Ship details may be replaced in Export EWB by IRN cases B2B / SEZ Ship details provided during IRN generation cannot be replaced Voluntary Closure of EWB Fac....
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....ility introduced for closure after delivery EWB Closure API Available using EWB number, closure date and remarks Mobile number capture through API Not available currently API for retrieval of closed EWBs Not available currently Separate Closed status Proposed to be introduced in due course Post-closure actions Currently allowed during initial stabilisation period Sandbox Changes released Production implementation 1st August, 2026 20. Further Guidance Stakeholders are requested to complete testing and system preparedness based on the revised Sandbox specifications. Any implementation-related issues may be routed through the designated support/helpdesk channels. Thank you Team GSTN ====....
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