Summary
GSTN has introduced a new validation requiring Ship-to GSTIN in e-Invoice and e-Way Bill APIs wherever Ship-to details are provided. A new Voluntary Closure facility for e-Way Bills has also been launched. These changes go live in Production from 1 August 2026 — businesses using ERP or API integrations should begin Sandbox testing now.
What's Changed
On 17 June 2026, GSTN issued an important advisory introducing API-level changes to how e-Invoices and e-Way Bills (EWB) are generated. If your business uses ERP software, a GSP, ASP, or private IRP for GST compliance, this update directly affects you.
This advisory builds on an earlier one dated 20 May 2026, which first introduced the requirement for capturing Ship-to GSTIN. The latest advisory clarifies exactly how this works at the API level.
1. Ship-to GSTIN Is Now Conditionally Mandatory
Wherever Ship-to Legal Name and Address are provided and an e-Way Bill needs to be generated, Ship-to GSTIN must also be provided. If the consignee is unregistered, the value "URP" can be entered instead.
Here's where this applies:
- Generating IRN and EWB together —
ShipDtls.Gstinis now conditionally mandatory - Generating EWB later using IRN — New field
Gstinadded underExpShipDtls, and it's mandatory - Bill-to/Ship-to transactions — Ship-to GSTIN must be different from Bill-to GSTIN
- Export EWB — Ship details can be replaced
- B2B/SEZ transactions — Ship details entered at the IRN stage cannot be changed later
⚠️ Key rule: Entering the same GSTIN for both Bill-to and Ship-to will now be rejected by the system — Error code 2323.
New validation error codes (already live in Sandbox):
- Missing Ship-to GSTIN — Error
5002/5001 - Bill-to GSTIN same as Ship-to GSTIN — Error
2323 - State code mismatch — Error
2325/4074 - PIN code mismatch — Error
3039
2. A New Way to Close e-Way Bills
Once delivery is complete, businesses can now formally "close" an e-Way Bill — this is optional, not mandatory.
Who can close an EWB:
- The supplier
- The recipient
- The transporter
- The driver or an authorised person (via registered mobile number, through the portal)
How to close it:
- Through the portal: Log in and close EWBs individually or by date
- Through the API: Submit the EWB number, closure date, and remarks
Current limitations to know:
- Mobile-number-based closure is available only through the portal, not via API
- There's no API yet to retrieve a list of closed EWBs
- A dedicated "Closed" status hasn't been introduced yet — EWBs will continue showing as Active, Cancelled, or Discarded for now
- Even after closure, actions like updating the transporter or extending validity will still be allowed during this initial phase
Implementation Timeline
- Sandbox release — Already live
- Production rollout — 1 August 2026
What You Need to Do
If you or your clients use ERP, GSP, or API-based integrations for e-Invoice/EWB generation:
- Test the revised API specifications in the Sandbox environment
- Update your system to capture Ship-to GSTIN (with "URP" as a fallback where applicable)
- Make sure Bill-to and Ship-to GSTINs are never identical in your data
- Ensure your systems are production-ready well before 1 August 2026
Acting early avoids last-minute disruptions to invoicing and logistics once the new validations go live.
Frequently Asked Questions
Yes, from 1 August 2026, Ship-to GSTIN is conditionally mandatory in e-Invoice and e-Way Bill APIs wherever Ship-to legal name and address are provided. If the consignee is unregistered, enter 'URP' instead. This applies when generating IRN with EWB together, generating EWB using IRN, and in Bill-to/Ship-to transactions. GSTN has already activated validation error codes in the Sandbox environment for testing.
Error code 2323 is triggered when the Bill-to GSTIN and Ship-to GSTIN are identical in an e-Way Bill or e-Invoice API request. As per GSTN's June 2026 advisory, the system will now reject requests where both GSTINs are the same. This is to enforce proper capture of Ship-to party details in Bill-to/Ship-to transactions. Businesses must ensure both GSTINs are distinct wherever Ship-to details are provided.
GSTN has introduced an optional Voluntary Closure facility for e-Way Bills, effective August 2026. Once goods are delivered, the supplier, recipient, transporter, driver, or authorised person can formally close the EWB. Closure can be done individually or by date through the GST portal, or via API by submitting the EWB number, closure date, and remarks. This facility is not mandatory but helps maintain accurate delivery records.
GSTN has activated all new validations including Ship-to GSTIN requirements and new error codes (5001, 5002, 2323, 2325, 3039) in the Sandbox environment already. Businesses using ERP software, GSP, ASP, or private IRP integrations should begin Sandbox testing immediately. The changes go live in Production from 1 August 2026. Testing in Sandbox ensures your API calls are updated and compliant before the mandatory production rollout.
No. As per GSTN's advisory dated 17 June 2026, for B2B and SEZ transactions, Ship-to details entered at the IRN generation stage cannot be changed or modified later. However, for Export e-Way Bills, Ship-to details can be replaced. Businesses must ensure accurate Ship-to GSTIN and address details are captured at the time of IRN generation itself to avoid rejections or compliance issues.