The GSTN and NIC has released the advisory on mandating the Ship-to GSTIN in Bill-to Ship to Transactions and also provided the restriction of usage of same GSTIN for Bill-to and Ship-to, to handle those instructions as per Advisory follow the below guidelines in the GSTZen for the smoother flow.
Validation of Ship-to GSTIN
- Case 1: Where there is only one Buyer/Consignee address, please provide only “BuyerDtls”
- Case 2: Where the Buyer has single GSTIN, but multiple locations/branches/Warehouse/Godowns registered/added under same GSTIN, please provide only “BuyerDtls” with that GSTIN along with address to where goods are actually delivered (i.e., branch address).
- Note: Do not provide the Registered address under “BuyerDtls” and Godown/branch address under “ShipDtls”.
- Case 3: Where the Buyer has Multiple GSTIN’s, it is treated as Bill-to Ship-to Transaction, in this case, you can provide buyer details and ship to details separately.
In any case do not provide the same GSTIN in both “BuyerDtls” and “ShipDtls”.
Where GSTIN is not available, the value “URP” may be entered, wherever applicable
Applicability:
| Sl.no. | Flow | Applicability |
|---|---|---|
| 1 | Generate IRN and e-Way Bill together | Applicable where e-Way Bill is generated along with IRN |
| 2 | Generate e-Way Bill using IRN | Applicable where e-Way Bill is generated subsequently using IRN |
| 3 | Bill-to/Ship-to transactions | Applicable where Ship-to details are provided and e-Way Bill generation is required |
| 4 | Combination transactions | Applicable where the transaction involves both Bill-to/Ship-to and Bill-from/Dispatch-from |
Validation Errors and it’s Explanation from NIC & GSTN
Detailed FAQ’s on said advisory can be viewed here