GST, GSTN Advisory Dated 17/06/2026 – Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of e-Way Bill  

With effect from 1^st August 2026, Ship-to GSTIN will become conditionally mandatory where e-Way Bill generation is required in Bill-to/Ship-to transactions, and “URP” may be used where the consignee is unregistered or GSTIN is unavailable. New validations will ensure valid GSTIN details, distinct Bill-to and Ship-to GSTINs, and consistency of state and PIN code information. GSTN has introduced a voluntary e-Way Bill closure facility for suppliers, recipients, transporters, and authorized persons after delivery completion, including API-based closure options. 

(Link: GSTN Advisory Dated 17/06/2026, Tutorial)