The GST Network (GSTN) has announced a significant update requiring the Ship-to GSTIN to be mandatory in transactions involving e-Way Bills. This applies specifically to Bill-to/Ship-to transactions where an e-Way Bill is generated. In cases where the consignee is unregistered or lacks a GSTIN, taxpayers can utilize the term "URP" as a placeholder.

Additionally, new validations have been introduced within the e-Invoice and e-Way Bill APIs to ensure compliance. These validations will check that the Ship-to GSTIN is valid, distinct from the Bill-to GSTIN, and corresponds correctly with the associated State and PIN codes. Transactions that do not meet these criteria will be rejected.

A new facility for voluntary closure of e-Way Bills has also been launched. This allows suppliers, recipients, transporters, and authorized drivers to close an e-Way Bill after delivery has been completed. The GSTN has provided an EWB Closure API, which requires the e-Way Bill number, closure date, and remarks for processing.

Read More: GST News - GSTN issues FAQs on mandatory Ship-to field and voluntary E-Way Bill closure, explaining system validations, compliance requirements and procedures [Advisory attached]

These changes are set to be implemented from August 1, 2026. However, the revised APIs are currently available in the Sandbox environment, allowing taxpayers, ERP vendors, GSPs, ASPs, and system integrators to conduct necessary testing and ensure their systems are ready prior to the full rollout.