GSTN Advisory, Dated 17-06-2026
The Goods and Services Tax Network (GSTN) has issued an advisory introducing changes in the e-Invoice API, e-Way Bill by Invoice Reference Number (IRN) API, and E-Way Bill Closure API to operationalise the mandatory reporting of Ship-to GSTIN in Bill-to/Ship-to transactions and facilitate the Voluntary Closure of e-Way Bills.
The changes are intended to improve data accuracy, strengthen compliance and enhance operational flexibility for taxpayers.
1. Mandatory Capture of Ship-to GSTIN
Under the revised framework, GSTN has introduced API changes to enable mandatory reporting of Ship-to GSTIN in Bill-to/Ship-to transactions.
The requirement seeks to ensure accurate identification of the consignee and improve the quality of transaction data across the GST ecosystem.
2. Clarification for Unregistered Consignees
The advisory clarifies that where the consignee is an unregistered person, taxpayers must enter:
“URP” (Unregistered Person)
in the Ship-to GSTIN field.
This will ensure uniform reporting of transactions involving unregistered recipients.
3. Voluntary Closure of e-Way Bills
GSTN has also introduced changes in the E-Way Bill Closure API to support the Voluntary Closure of e-Way Bills.
The functionality will allow taxpayers to voluntarily close e-Way Bills in specified situations where goods are not moved or the e-Way Bill is no longer required.
4. API Changes Available in Sandbox Environment
To facilitate smooth implementation, the revised API specifications, validations and related system enhancements have already been deployed in the Sandbox environment.
This enables taxpayers, ERP vendors, GST Suvidha Providers (GSPs) and Application Service Providers (ASPs) to undertake testing and assess system readiness.
5. Production Rollout from 01-08-2026
The API changes are scheduled to be implemented in the Production environment, effective 01 August 2026.
Accordingly, the revised reporting and validation requirements will become operational from this date.
6. Stakeholders Required to Ensure System Readiness
The advisory requires stakeholders to:
- Complete API testing;
- Undertake necessary system modifications;
- Update ERP and compliance software; and
- Ensure operational preparedness
before the implementation date.
7. Objective of the Advisory
The advisory aims to:
- Improve the accuracy of consignee information in GST records;
- Facilitate voluntary closure of e-Way Bills;
- Enhance data integrity across GST systems;
- Support seamless compliance through API-based integration; and
- Ensure smooth implementation through advance testing and preparedness.
8. Key Takeaway
GSTN has introduced API changes to enable mandatory Ship-to GSTIN reporting in Bill-to/Ship-to transactions and the Voluntary Closure of e-Way Bills. The changes are already available in the Sandbox environment for testing and will be implemented in the Production environment from 01-08-2026. Stakeholders are required to complete all necessary testing and system upgrades before the rollout date.
