GST Singh

18/07/2026

25/06/2026

GST Update: Important Changes in E-Invoice & E-Way Bill System from 1st August 2026

GSTN has issued an important advisory regarding changes in the E-Invoice and E-Way Bill system. Taxpayers, transporters, ERP vendors and businesses should take note of these changes, which will become effective from 1st August 2026.

Key Changes

1. Mandatory “Ship To GSTIN” in Bill-To / Ship-To Transactions

In Bill-To / Ship-To transactions, the Ship To GSTIN will now be mandatory while generating the E-Way Bill.

* If the consignee is registered, the consignee’s GSTIN must be reported.
* If the consignee is unregistered, “URP” (Unregistered Person) should be entered in the Ship To GSTIN field.

2. Voluntary E-Way Bill Closure Facility

GSTN has introduced a facility for voluntary closure of E-Way Bills after successful delivery of goods.

This facility can be utilized by:

* Supplier
* Recipient
* Transporter
* Authorized Person/Driver (through OTP verification)

The closure can be done on the date of delivery or on the following day.

3. API & ERP System Updates Required

Businesses using:

* E-Invoice APIs
* E-Way Bill APIs
* ERP Software
* GSP/ASP Integrations

should coordinate with their software providers to ensure timely compliance with the revised API specifications before 1st August 2026.

What Businesses Should Do

✔ Review ERP and accounting software settings.

✔ Ensure proper capture of “Ship To GSTIN” data.

✔ Update API integrations and automation systems.

✔ Train accounts, logistics and dispatch teams regarding the new E-Way Bill closure process.

Conclusion

These changes aim to improve the accuracy of GST compliance and enhance transparency in the movement of goods. Businesses are advised to make the necessary system modifications well before the implementation date to avoid disruptions.

⸻

GST Singh – Tax & GST Advisory
By Adv. Taranjeet Singh

🌐 gstsingh.com

📍 302, 3rd Floor, Durga Tower, RDC, Raj Nagar, Ghaziabad

GST Singh have the knowledge and experience of an exclusive team of professionals, to provide tailor made personalized services as per the requirements of our valued clients keeping in view their business objectives and operational requirements. We possess vast experience of more than 25 years as In...

12/06/2026

11/06/2026

Subject:

Dear Sir/Madam,

Greetings from Taran Jeet Singh, Advocate & Tax Consultant.

This is to inform you about certain important changes introduced by GSTN regarding E-Way Bills, which shall be effective from 15 June 2026. All taxpayers are advised to take note of the following points and ensure compliance:

1. Mandatory “Ship-To GSTIN” Field in E-Way Bills

From 15 June 2026, the Ship-To GSTIN field will become mandatory in all E-Way Bill transactions involving Bill-To/Ship-To scenarios.
If goods are being delivered to an unregistered person or location, the Ship-To GSTIN field should be filled with “URP” (Unregistered Person), which will be accepted by the portal.
Failure to provide the required Ship-To GSTIN details may result in the E-Way Bill generation being rejected by the GST portal.
2. Voluntary Closure of E-Way Bills

GSTN has introduced a facility for voluntary closure of E-Way Bills.
After successful delivery of goods, the E-Way Bill may be closed by the:
Supplier,
Recipient,
Transporter, or
Driver.
As per the guidelines, closure can be done on the day of delivery or immediately thereafter.
3. ERP and Software Updation Required

Businesses using ERP systems, API integrations, billing software, or accounting software must update their systems before 15 June 2026.
Any software not updated to capture the mandatory Ship-To GSTIN field may face E-Way Bill generation failures.
4. Risk of Verification and Proceedings

Any mismatch between the Ship-To GSTIN mentioned in the E-Way Bill and the recipient GSTIN reflected on the tax invoice may attract scrutiny and verification proceedings under Section 129 of the CGST Act, 2017.
Action Required

✔ Review your billing and dispatch processes immediately.
✔ Update ERP/Accounting software before 15 June 2026.
✔ Ensure correct Ship-To GSTIN details are captured in all transactions.
✔ Train concerned staff handling invoicing and logistics.

For any clarification or assistance in implementing these changes, please feel free to contact our office.

With Regards,

Taran Jeet Singh
Advocate & Tax Consultant
Office: 302, 3rd Floor, Durga Tower, RDC, Rajnagar, Ghaziabad

This update is being circulated for general awareness and compliance purposes among our valued clients.

(OFFICE)
regards,

SINGH & ASSOCIATES
Tax Advocates
OFF. # 40,65-66 FIRST FLOOR, DURGA TOWER, RDC, GHAZIABAD (U.P.)
e-mail ID : [email protected] [email protected]