Notification/Circular No.: GSTN Advisory dated June 17, 2026
Applicable Act/Rule: Goods and Services Tax — GSTN System (e-Invoice and e-Way Bill framework)
Effective Period: August 1, 2026
GSTN issued an advisory on June 17, 2026, referring to its earlier advisory dated May 20, 2026, which had mandated capture of “Ship-to GSTIN” in Bill-to/Ship-to transactions. Representations were received from trade, ERP vendors, GSPs, ASPs, private IRPs, and other stakeholders seeking clarification on applicability of this requirement where e-Way Bill is generated along with e-Invoice or using IRN, and on the Voluntary Closure of e-Way Bill facility. This advisory addresses changes introduced in the e-Invoice API, e-Way Bill by IRN API, and EWB Closure API.
Ship-to GSTIN — Generate IRN with e-Way Bill: The field ShipDtls.Gstin has been made conditionally mandatory in the Generate IRN payload where Ship-to details are provided and e-Way Bill generation is required. Where GSTIN is not available, “URP” may be entered.
e-Way Bill by IRN API: A new mandatory field “Gstin” has been added under “ExpShipDtls.” An optional field “TrdNm” (Trade Name) has also been added.
Validations: A valid GSTIN entered in the Ship-to field must be distinct from the Bill-to GSTIN. Invalid GSTIN entries shall be rejected. “URP” is permitted where GSTIN is not available. State Code and PIN Code validations shall apply.
B2B and SEZ Transactions: Ship details provided during IRN generation cannot be replaced while generating e-Way Bill by IRN. For Export e-Way Bills, Ship details may be replaced.
Voluntary Closure of EWB: A voluntary closure facility has been introduced for closure of e-Way Bill after completion of goods delivery. It is available to the Supplier, Recipient, Transporter, and Driver or authorised person whose mobile number has been provided. Closure may be performed EWB-wise or date-wise through the portal or API. The API requires e-Way Bill number, closure date, and remarks. A separate “Closed” status is proposed to be introduced in due course. During the stabilisation period, existing status framework and post-closure actions remain unchanged.
Sandbox and Implementation: Changes have been released in the Sandbox environment. Production implementation date is August 1, 2026. All stakeholders are directed to complete testing and system readiness before that date
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