GSTN Issues API Advisory for Ship-to GSTIN Capture and Voluntary EWB Closure

GSTN Advisory, Dated 17-06-2026

The Goods and Services Tax Network (GSTN) has issued an advisory introducing changes to the e-Invoice API, e-Way Bill by IRN API, and EWB Closure API to operationalise the mandatory capture of Ship-to GSTIN in Bill-to/Ship-to transactions and facilitate the voluntary closure of e-Way Bills.

The advisory has been issued in continuation of GSTN’s earlier advisory dated 20-05-2026 regarding enhancements in the e-Way Bill system and addresses representations received from taxpayers, ERP vendors, GST Suvidha Providers (GSPs) and Application Service Providers (ASPs).

1. Mandatory Capture of Ship-to GSTIN in Bill-to/Ship-to Transactions

To improve the accuracy and traceability of goods movement, GSTN has introduced corresponding changes in the e-Invoice and e-Way Bill APIs to enable the mandatory capture of Ship-to GSTIN in Bill-to/Ship-to transactions.

The requirement is intended to ensure proper identification of the consignee and strengthen data consistency across GST systems.

2. Clarification for e-Way Bills Generated Along With e-Invoices

GSTN has clarified that where an e-Way Bill is generated together with an e-Invoice through the Invoice Registration Portal (IRP), the requirement to furnish the Ship-to GSTIN will continue to remain optional.

Accordingly, the mandatory requirement will not apply in such cases.

3. Treatment of Unregistered Consignees

The advisory reiterates that where the consignee is an unregistered person, taxpayers should enter:

“URP” (Unregistered Person)

in the Ship-to GSTIN field.

This clarification ensures uniform reporting for transactions involving unregistered recipients.

4. Introduction of Voluntary e-Way Bill Closure Facility

GSTN has also introduced changes in the EWB Closure API to facilitate the voluntary closure of e-Way Bills.

The functionality is intended to provide taxpayers with greater flexibility in managing e-Way Bills where the movement of goods does not materialise or where closure is otherwise required.

5. API Changes Deployed in Sandbox Environment

To facilitate smooth implementation, GSTN has already deployed the prescribed API changes in the Sandbox environment.

The deployed changes include:

• New API fields;
• Validation checks; and
• Related system enhancements.

This enables stakeholders to undertake testing and assess system readiness before the changes go live.

6. Production Rollout From 01-08-2026

The revised API framework is scheduled to be implemented in the Production environment from 01 August 2026.

The changes will become operational from this date across the GST ecosystem.

7. Stakeholders Advised to Complete System Readiness

GSTN has advised:

• Taxpayers;
• ERP vendors;
• GST Suvidha Providers (GSPs); and
• Application Service Providers (ASPs)

to undertake the necessary testing, system modifications and operational preparations before the implementation date.

8. Key Takeaways

• Ship-to GSTIN capture is being operationalised through changes in the e-Invoice and e-Way Bill APIs.
• Ship-to GSTIN remains optional where the e-Way Bill is generated along with an e-Invoice through IRP.
• “URP” must be entered where the consignee is an unregistered person.
• Voluntary e-Way Bill closure functionality has been enabled through the EWB Closure API.
• API changes have already been deployed in the Sandbox environment.
• Production rollout is scheduled from 01-08-2026.
• Stakeholders should complete testing and system upgrades before implementation.

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