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
GST
Dated:- 17-6-2026
Reference is invited to the GSTN Advisory dated 20.05.2026 regarding enhancements in the e-Way Bill system, wherein it was informed that “Ship-to GSTIN” shall be mandatorily captured in Bill-to\/Ship-to transactions. It was also clarified that where the consignee is an unregistered person, the value “URP” shall be entered in the Ship-to GSTIN field.<\/p>\n
In this regard, representations have been received from trade, ERP vendors, GSPs, ASPs, private IRPs and other stakeholders seeking clarification on the applicability of the said requirement in cases where e-Way Bill is generated along with e-Invoice or by using IRN. Representations have also been received regarding the Voluntary Closure of e-Way Bill facility and its impact on portal-based and API-based operations. Accordingly, an advisory has been issued to a<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in Bill-to\/Ship-to transactions. It was also informed that where the consignee is an unregistered person, the value “URP” shall be entered in the Ship-to GSTIN field.<\/p>\n Representations have been received from trade, ERP vendors, GSPs, ASPs, private IRPs and other stakeholders seeking clarification regarding applicability of the said requirement in cases where e-Way Bill is generated along with e-Invoice or by using IRN.<\/p>\n Representations have also been received regarding the Voluntary Closure of e-Way Bill facility and its impact on portal-based and API-based operations.<\/p>\n Accordingly, this advisory is being issued to inform stakeholders about the corresponding changes introduced in the e-Invoice API, e-Way Bill by IRN API and EWB Closure API.<\/p>\n 2. Applicability<\/p>\n The changes shall apply to the following flows:<\/p>\n Sl. No. Flow Applicability = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a new field named “Gstin” has been added under “ExpShipDtls”.<\/p>\n This field shall be mandatory.<\/p>\n Accordingly, taxpayers and system integrators using IRN-based e-Way Bill generation shall make necessary changes in their systems to transmit Ship-to GSTIN or “URP”, as applicable.<\/p>\n A field “TrdNm” for the Trade Name has been added, however it is optional.<\/p>\n 5. Validation of Ship-to GSTIN<\/p>\n Where GSTIN is entered in the Ship-to GSTIN field, suitable validations shall be applied to ensure that only a valid GSTIN is accepted.<\/p>\n Further, in Bill-to\/Ship-to transactions, the GSTIN entered in the Ship-to GSTIN field should not be the same as the GSTIN entered in the Bill-to field. The Bill-to party and Ship-to party are expected to be distinct persons in such transactions.<\/p>\n Accordingly, the same GSTIN as mentioned in Bill-to should not be entered in the Ship- to GSTIN field.<\/p>\n The system treatment shall be as follows:<\/p>\n Situation System Treatment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Code should belong to Ship-to State Code 3039<\/p>\n B. e-Way Bill by IRN<\/p>\n Sl. No. Validation Error Code 8. Treatment in Export e-Way Bills<\/p>\n For Export e-Way Bills, Ship details, including GSTIN, provided during IRN generation may be replaced while generating e-Way Bill using IRN.<\/p>\n In export-related scenarios where no domestic registered Ship-to GSTIN is applicable, “URP” may be entered in the Ship-to GSTIN field, wherever applicable.<\/p>\n 9. Treatment in B2B and SEZ Transactions<\/p>\n For B2B and SEZ transactions, Ship details provided during IRN generation cannot be replaced while generating e-Way Bill using IRN.<\/p>\n However, where GSTIN was not provided during IRN generation, it may be provided during e-Way Bill by <\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l be available through the portal. Active EWBs linked to the concerned mobile number shall be displayed, enabling closure by the driver or authorised person after completion of delivery.<\/p>\n The mobile number may be provided at the time of EWB generation for closure purposes. If required, the mobile number may also be updated during vehicle updation, consolidated EWB operations, or extension of validity.<\/p>\n 12. Impact on EWB API for Voluntary Closure<\/p>\n An API has been provided for closure of EWB by system integrators and API users.<\/p>\n For closure through API, the following details are required to be transmitted:<\/p>\n Sl. No. Detail required Stakeholders using ERP\/API integration are advised to make necessary system changes to enable EWB closure through API, wherever required.<\/p>\n 13. Mobile Number Capture through API<\/p>\n At present, there is no provision in the APIs to capture or specify the mobile number for closure by driver or authorise<\/p>\n = = = = = = = =<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1 Generate IRN and e-Way Bill together Applicable where e-Way Bill is generated along with IRN
\n2 Generate e-Way Bill using IRN Applicable wh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nValid Ship-to GSTIN entered and diff<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1 GSTIN field in ExpShipDtls is mandatory 5001
\n2 For B2B and SEZ transactions, Ship details provided during IRN generation cannot be replaced 2324
\n3 Ship-to State Code should match with GSTIN State Code 4074
\n4 Ship-to PIN Code should belong to Ship-to State Code 3039<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1 E-Way Bill number
\n2 Closure date
\n3 Remarks<\/p>\n