The Goods and Services Tax Network (GSTN) has issued a clarification regarding the mandatory capture of the Ship-to GSTIN in Bill-to/Ship-to transactions for e-Way Bill generation. This requirement specifies that if the consignee is unregistered, taxpayers should enter "URP" in the Ship-to GSTIN field. This clarification aims to streamline the process and ensure accurate reporting in applicable e-Invoice and e-Way Bill by IRN transactions.

In addition to this, GSTN has introduced changes to the APIs for e-Invoice, e-Way Bill by IRN, and EWB Closure. These updates are meant to address stakeholder queries concerning IRN-based e-Way Bill generation and API integration, providing a clearer framework for compliance. The changes are currently available in the Sandbox environment, allowing taxpayers, ERP vendors, GSPs, ASPs, and system integrators to conduct thorough testing and prepare their systems ahead of the official rollout.

Read More: GST News - GSTN has revised the AATO amendment window for FY 2025–26 to 1–31 July 2026, enabling enhanced system functionality and automatic AATO updates [Advisory attached]

The implementation of these changes is scheduled to take effect from August 1, 2026. Stakeholders are encouraged to complete the necessary system updates and testing within this timeline to ensure a smooth transition when the changes become mandatory in the Production environment. This proactive approach is designed to facilitate seamless compliance and minimize disruptions in the e-invoicing and e-way billing processes.