The GSTN has issued an comprehensive Advisory dated 17.06.2026, introducing significant system-level enhancements to the e-Invoice and e-Way Bill ecosystem, which will come into effect from 1 August 2026. The advisory primarily addresses two important areas: mandatory capture of the Ship-to GSTIN in Bill-to/Ship-to transactions where an e-Way Bill is generated, and the introduction of a Voluntary Closure facility for e-Way Bills. These changes are aimed at strengthening data integrity, improving traceability of goods movement, and enhancing the efficiency of GST compliance through greater automation and validation.
A major change introduced by the advisory is the mandatory capture of the Ship-to GSTIN whenever Ship-to details are furnished in an e-Invoice and an e-Way Bill is generated either simultaneously or subsequently through the IRN. Earlier, taxpayers could generate e-Way Bills by merely providing the consignee’s address. From 1 August 2026, wherever the consignee is a registered person, the Ship-to GSTIN must also be furnished, while in cases involving unregistered recipients, the value “URP” (Unregistered Person) may be entered. This requirement seeks to ensure accurate identification of the actual recipient of goods and minimise discrepancies between invoice data and e-Way Bill records.
The advisory also introduces corresponding changes in the e-Way Bill by IRN API, where a new mandatory GSTIN field has been incorporated under the Ship Details section. GSTN has simultaneously prescribed stringent system validations to ensure data accuracy. The system will validate the authenticity of the Ship-to GSTIN, verify that the State Code matches the GSTIN and PIN Code, and prohibit the use of the same GSTIN in both the Bill-to and Ship-to fields in Bill-to/Ship-to transactions. These validations are intended to eliminate incorrect reporting practices and improve the reliability of transactional data available with the tax administration.
Another significant clarification relates to B2B and SEZ transactions. The advisory provides that the Ship-to details furnished at the time of IRN generation cannot subsequently be altered while generating the e-Way Bill through the IRN route. This restriction reinforces the principle that invoice particulars and transportation details should remain consistent throughout the transaction lifecycle. However, for export transactions, GSTN has provided greater operational flexibility by permitting modification of Ship-to details during e-Way Bill generation, recognising the unique nature of export logistics. Additionally, in export scenarios where no domestic registered consignee exists, taxpayers may continue to use “URP” as the Ship-to GSTIN.
The advisory also introduces an important operational facility in the form of Voluntary Closure of e-Way Bills after completion of delivery. Suppliers, recipients, transporters and authorised drivers can now voluntarily close an e-Way Bill, thereby creating a system-based confirmation that the movement of goods has been completed. This functionality is expected to improve audit trails, reduce uncertainty regarding the status of consignments and facilitate better monitoring of goods movement. GSTN has also released an API enabling ERP systems to integrate this closure functionality by transmitting the e-Way Bill number, closure date and remarks. During the initial implementation phase, however, taxpayers will continue to be permitted to perform post-closure activities such as vehicle updates, transporter changes and extension of validity, although GSTN has indicated that these relaxations will be withdrawn after system stabilisation.
From a compliance perspective, the advisory has far-reaching implications for businesses, ERP vendors, GST Suvidha Providers (GSPs), Application Service Providers (ASPs) and private Invoice Registration Portals (IRPs). Organisations using automated GST compliance systems must update their ERP and API integrations to accommodate the new mandatory fields and validations well before the implementation date. Failure to modify system architecture may result in rejection of e-Invoices or e-Way Bills due to validation failures, thereby disrupting supply chain operations.
The Complete Advisory can be accessed at https://tutorial.gst.gov.in/downloads/news/advisory_einvoice_api_ewb_by_irn_approved.pdf
