ERP/API integrations should be prepared for the following validations:
- Ship-to GSTIN is mandatory when applicable.
- Bill-to GSTIN and Ship-to GSTIN cannot be the same in a Bill-to/Ship-to transaction.
- Ship-to State Code must match the GSTIN State Code.
- Ship-to PIN Code must belong to the Ship-to State Code.
Action Required for ERP & API Users
To ensure uninterrupted e-Invoice and e-Way Bill generation after 1 August 2026, businesses should:
- Update ERP master data to capture Ship-to GSTIN.
- Modify API payloads to include the new mandatory fields.
- Send URP where the consignee is unregistered.
- Validate Bill-to/Ship-to transaction logic.
- Update Logic not to provide same GSTIN for Bill-to and ship-to fields.
- Clearly define the logic for Regular and Bill-to/ship-to transactions.
- Should not print the Ship-to GSTIN on the EWay bill print PDF.
FAQ’s :
- If the Goods or delivered to a different branch registered under same GSTIN of Head-office, is it a Bill-to/ship-to transaction?
- No. It is a regular transaction, Please provide the Branch address in the Billing address field and do not provide shipping address fields
- Will Ship-to GSTIN be printed on the e-Way Bill?
- No. Ship-to GSTIN shall not be printed on the e-Way Bill generated on the e-Way Bill portal.
- Will Ship-to GSTIN be provided through GET e-Way Bill APIs?
- No. Ship-to GSTIN shall not be provided through the GET e-Way Bill APIs.
- What will continue to be visible on the e-Way Bill?
- The relevant Ship-to address and PIN code shall continue to be shown as per the existing practice.
- Does entering URP mean that the transaction is treated as a domestic supply to an unregistered person?
- No. Entry of URP is a system-level treatment for EWB generation in export-related movement. The nature of export shall be determined based on export invoice, shipping bill, customs documents, transport documents and other applicable records.