The Goods and Services Tax Network (GSTN) on June 17, 2026, issued the 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.
The following has been stated:
• GSTN has issued a clarification regarding the mandatory capture of “Ship-to GSTIN” in Bill-to/Ship-to transactions in the e-Way Bill system. Where the consignee is an unregistered person, taxpayers must enter “URP” (Unregistered Person) in the Ship-to GSTIN field. Following representations from taxpayers, ERP vendors, GSPs, ASPs, and IRPs, GSTN has clarified the applicability of this requirement in cases where e-Way Bills are generated along with e-Invoices or through the IRN-based process.
• To support these changes, GSTN has introduced corresponding updates in the e-Invoice API, e-Way Bill by IRN API, and EWB Closure API. The revised APIs are now available in the Sandbox environment for testing and system readiness. These changes will go live in the Production environment from August 01, 2026, and stakeholders are advised to complete necessary testing, system modifications, and compliance preparations before the implementation date.
