Important Updates on e-Invoice and e-Way Bill Systems

The GSTN has released an advisory regarding crucial enhancements to the e-Way Bill system. Previously, on May 20, 2026, it was mandated that 'Ship-to GSTIN' must be captured for all Bill-to/Ship-to transactions, with 'URP' to be used when the consignee is an unregistered person.

Addressing Stakeholder Feedback

Following the initial announcement, various stakeholders, including trade bodies, ERP vendors, GSPs, ASPs, and private IRPs, submitted representations. These sought clarifications on how the mandatory 'Ship-to GSTIN' requirement applies when e-Way Bills are generated alongside e-Invoices or by utilizing an IRN (Invoice Reference Number). Additionally, questions were raised concerning the 'Voluntary Closure of e-Way Bill' facility and its impact on both portal-based and API-driven operations.

Key API Changes and Implementation Timeline

In response to these inputs, an advisory has been issued to inform all stakeholders about the corresponding modifications introduced in the e-Invoice API, e-Way Bill by IRN API, and the EWB Closure API. These updated functionalities are now available in the Sandbox environment for thorough testing and system preparation.

The official implementation of these changes in the Production environment is scheduled for August 1, 2026.

All concerned stakeholders are strongly encouraged to review the detailed advisory via the link provided below and undertake all necessary testing, system adjustments, and preparations within the stipulated timeframe.

You can find the detailed advisory here: https://tutorial.gst.gov.in/downloads/news/advisory_einvoice_api_ewb_by_irn_approved.pdf

For more information, please refer to the original GST portal update: https://services.gst.gov.in/services/advisoryandreleases/read/664