The Goods and Services Tax Network (GSTN) has issued a comprehensive advisory announcing significant changes to the e-Invoice API and e-Way Bill ecosystem, including the mandatory capture of Ship-to GSTIN in specified transactions and the introduction of a Voluntary Closure facility for e-Way Bills. The changes, released in the Sandbox environment on June 17, 2026, will become effective in the Production environment from August 1, 2026. 

Background of the Changes

The advisory follows GSTN’s earlier communication dated May 20, 2026, regarding enhancements in the e-Way Bill system. Stakeholders, including taxpayers, ERP vendors, GST Suvidha Providers (GSPs), Application Service Providers (ASPs), private Invoice Registration Portals (IRPs), and system integrators, had sought clarification on the mandatory Ship-to GSTIN requirement and the newly introduced e-Way Bill closure facility.

To address these concerns, GSTN has now detailed the corresponding modifications in the e-Invoice API, e-Way Bill by IRN API, and EWB Closure API. 

Mandatory Ship-to GSTIN in Bill-to/Ship-to Transactions

One of the most significant changes is the mandatory requirement to capture the Ship-to GSTIN whenever Ship-to details are provided and e-Way Bill generation is required.

Under the revised schema:

• If Ship-to legal name and address are furnished in the e-Invoice payload and e-Way Bill generation is requested, the Ship-to GSTIN must also be provided.
• Where the consignee is unregistered or GSTIN is not applicable, taxpayers may use the value “URP” (Unregistered Person). 

This requirement applies to:

• IRN generation along with e-Way Bill generation;
• e-Way Bill generation through IRN;
• Bill-to/Ship-to transactions;
• Combined Bill-to/Ship-to and Bill-from/Dispatch-from transactions. 

New Field Added in e-Way Bill by IRN API

GSTN has introduced a new mandatory field named “Gstin” under the “ExpShipDtls” section of the e-Way Bill by IRN API.

Taxpayers and ERP developers using IRN-based e-Way Bill generation will now be required to transmit either:

• A valid Ship-to GSTIN; or
• “URP”, where GSTIN is not available.

Additionally, an optional field “TrdNm” (Trade Name) has been introduced for capturing the trade name of the consignee. 

Strict Validation Mechanism Introduced

GSTN has also prescribed several validation checks to ensure data accuracy.

The system will:

• Accept only valid GSTINs in the Ship-to GSTIN field.
• Reject invalid GSTINs.
• Prohibit the use of the same GSTIN in both the Bill-to and Ship-to fields in Bill-to/Ship-to transactions.
• Validate consistency between GSTIN state code and Ship-to state code.
• Validate that the Ship-to PIN code belongs to the corresponding state. 

According to GSTN, the Bill-to party and Ship-to party must be distinct entities in Bill-to/Ship-to transactions, and therefore identical GSTINs will not be permitted. 

Error Codes Introduced

GSTN has already implemented these validations in the Sandbox environment.

For Generate IRN and e-Way Bill Together:

For e-Way Bill by IRN:

Special Treatment for Export Transactions

GSTN has provided flexibility in export-related e-Way Bills.

For export e-Way Bills:

• Ship details furnished during IRN generation may be replaced while generating the e-Way Bill using IRN.
• Where no domestic registered Ship-to GSTIN exists, “URP” may be used in the Ship-to GSTIN field. 

Restrictions for B2B and SEZ Transactions

In contrast to exports, GSTN has imposed stricter controls on B2B and SEZ transactions.

For such transactions:

• Ship details provided during IRN generation cannot be altered during e-Way Bill generation through IRN.
• However, if GSTIN was omitted during IRN generation, it may subsequently be provided while generating the e-Way Bill, subject to validation checks. 

GSTN has also clarified that older IRNs generated with identical Bill-to and Ship-to GSTINs will continue to generate regular e-Way Bills without disruption. 

Voluntary Closure Facility Introduced for e-Way Bills

Another major reform announced by GSTN is the introduction of a Voluntary Closure facility for e-Way Bills after successful delivery of goods.

The facility aims to create a system-generated record confirming completion of goods movement and can be utilized by:

• Supplier;
• Recipient;
• Transporter involved in the transaction;
• Driver or authorised person whose mobile number has been registered for closure purposes. 

Closure may be performed either:

• EWB-wise; or
• Date-wise. 

Portal and API-Based Closure Mechanism

For portal users, GSTN will provide an EWB closure option under the e-Way Bill section after login.

Drivers and authorised persons will be able to close active e-Way Bills linked to their registered mobile numbers through the portal after delivery completion.

For API users, GSTN has introduced a dedicated EWB Closure API. To close an e-Way Bill through API integration, the following details must be transmitted:

1. e-Way Bill Number;
2. Closure Date;
3. Remarks. 

No Mobile Capture API Yet

GSTN has clarified that APIs currently do not support capture of driver or authorised person mobile numbers for closure purposes.

Such closures can presently be performed only through the portal, though GSTN may consider API-level support in future based on stakeholder feedback. 

Closed EWB Retrieval Still Not Available

The advisory further clarifies that:

• No separate API currently exists to retrieve closed e-Way Bills.
• Date-wise retrieval of closed EWBs is also unavailable.
• Such functionality may be introduced later after operational stabilization of the closure module. 

Closed Status to be Introduced Later

GSTN has proposed introducing a separate “Closed” status for e-Way Bills.

However, during the initial stabilization period:

• Existing statuses of Active, Cancelled, and Discarded will continue.
• Actions such as transporter update, vehicle update, validity extension, and other permitted modifications will remain available even after closure.

GSTN stated that stricter restrictions on post-closure modifications will be introduced once the system stabilizes. 

Effective Date and Compliance Requirements

The revised APIs have already been released in the Sandbox environment for testing.

GSTN has advised all taxpayers, ERP vendors, GSPs, ASPs, private IRPs, and technology partners to:

• Access the revised API specifications;
• Conduct testing in the Sandbox environment;
• Complete system modifications; and
• Ensure readiness before August 1, 2026.

The new requirements relating to Ship-to GSTIN validation, e-Way Bill generation through IRN, and Voluntary Closure of e-Way Bills will become mandatory from August 1, 2026. 

Membership Required to Access notification

To view the complete Notification and Download Copy, you must have an active membership. Please subscribe to continue.

Read More: GSTAT Delhi Bench Reaches Full Strength as Sanjeev Kumar Jain Takes Oath as Technical Member