GSTN Issues Advisory on e-Invoice API Changes and Voluntary E-Way Bill Closure
GSTN issued important 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
The GSTN has updated its e-Invoice and e-Way Bill APIs, officially deferring the implementation deadline to August 1, 2026, to allow businesses more time to integrate the changes. The update introduces two major shifts: first, capturing the "Ship-to GSTIN" is now mandatory in Bill-to/Ship-to transactions (with "URP" allowed for unregistered persons), and the system will actively reject entries where the Bill-to and Ship-to GSTINs are identical. Second, it introduces a Voluntary e-Way Bill Closure feature, enabling suppliers, recipients, or transporters to officially close a bill on the day of or the day after delivery to ensure accurate supply chain tracking.
