GST Update | GSTN Advisory 667 | e-Way Bill FAQ Clarification
GSTN Advisory 667: Ship-to GSTIN and e-Way Bill Closure FAQs Explained
GSTN has issued Advisory No. 667 dated 2 July 2026 sharing detailed FAQs on mandatory capture of Ship-to field / Ship-to GSTIN and voluntary closure of e-Way Bills.
This advisory is not a routine short update. It is a clarification-based advisory issued after GSTN examined doubts and representations from taxpayers, trade, GST Suvidha Providers, ERP/API users and other stakeholders. The revised implementation date mentioned in the FAQ documents is 1 August 2026.
Read Official GSTN AdvisoryWhat is GSTN Advisory 667 about?
GSTN Advisory 667 provides FAQ clarifications on mandatory Ship-to GSTIN capture in Bill-to/Ship-to and Combination transactions and the voluntary e-Way Bill Closure facility.
The FAQs clarify business scenarios, confidentiality of Ship-to GSTIN, API impact, e-Invoice and e-Way Bill by IRN flows, portal closure modes, closure timing, API limitations and readiness actions before 1 August 2026.
Table of Contents
Why this advisory is important
GSTN Advisory 661 introduced the broad proposed changes in the e-Way Bill system. Advisory 667 goes deeper and answers practical stakeholder questions through two detailed FAQ documents.
For businesses, transporters, ERP/API users, GST professionals and CAs, this advisory is important because it explains how the changes may work in real business situations such as Bill-to/Ship-to transactions, export-linked movements, e-Invoice flows and e-Way Bill Closure after delivery.
Ship-to GSTIN clarification
The FAQ explains when Ship-to GSTIN is required, when URP may be used and how different transaction types should be treated.
EWB Closure clarification
The FAQ explains voluntary e-Way Bill Closure, portal modes, API limits, closure timing and post-closure behaviour.
Ship-to GSTIN rules from August 2026
The Ship-to FAQ clarifies that in Bill-to/Ship-to and Combination transactions, Ship-to GSTIN is required to be captured as a mandatory data element wherever the Ship-to party is registered.
Where GSTIN is not available, “URP” may be entered wherever applicable. GSTN has also clarified that “URP” is not case-sensitive.
Purpose: Ship-to GSTIN is being captured to improve traceability of goods movement, strengthen audit trail in Bill-to/Ship-to transactions and support system-based verification by authorised officers.
Transaction Matrix: When is Ship-to GSTIN required?
The FAQ document explains different transaction types. This matrix gives a quick practical view for taxpayers, GST professionals and ERP/API users.
| Transaction Type | Billing Flow | Movement of Goods | Ship-to GSTIN Rule | Portal / API Treatment |
|---|---|---|---|---|
| Regular | Supplier to Buyer | Supplier to Buyer | Not applicable | Do not enter Ship-to GSTIN. In API, sending it may trigger Error 616. |
| Bill-to / Ship-to | Supplier to Buyer | Supplier to Third Party | Mandatory where Ship-to party is registered | Enter Ship-to GSTIN or URP where applicable. |
| Bill-from / Dispatch-from | Supplier to Buyer | Third Party to Buyer | Not required | Do not enter Ship-to GSTIN. In API, sending it may trigger Error 864. |
| Combination | Supplier to Buyer | Third Party to Fourth Party | Mandatory where Ship-to party is registered | Enter Ship-to GSTIN or URP where applicable. |
Important clarification: Bill-to GSTIN and Ship-to GSTIN should not be the same
The FAQ clarifies that in a Bill-to/Ship-to transaction, the Bill-to party and Ship-to party are expected to be distinct persons. Therefore, the same GSTIN as mentioned in the Bill-to field should not be entered in the Ship-to GSTIN field.
Correct Bill-to / Ship-to case
A supplier bills the buyer, but goods are delivered to a third party on the buyer’s instruction. Ship-to GSTIN is required where the third party is registered.
Not a Bill-to / Ship-to case
If goods are delivered to the buyer’s own warehouse, branch or additional place of business, the transaction should not be treated as Bill-to/Ship-to merely because the delivery address is different.
Quick decision logic for businesses and GST teams
- If goods are delivered to the buyer’s own warehouse, branch or additional place of business, then treat it as a regular transaction and do not use the Bill-to/Ship-to option only because the address is different.
- If goods are billed to one party but delivered to a third party on the buyer’s instruction, then treat it as a Bill-to/Ship-to transaction and capture Ship-to GSTIN where the Ship-to party is registered.
- If the buyer does not want to disclose Ship-to GSTIN to the supplier or transporter due to trade confidentiality, then the buyer may generate the e-Way Bill themselves.
- If export goods are moved to an export-linked location and no domestic registered Ship-to GSTIN is applicable, then URP may be used wherever applicable.
- If an e-Way Bill is closed after delivery, then remember that closure is not cancellation and not expiry.
Confidentiality of Ship-to GSTIN
One important concern raised by stakeholders was trade secrecy. The FAQ clarifies that Ship-to GSTIN will not be printed on the e-Way Bill generated on the e-Way Bill portal.
It also clarifies that Ship-to GSTIN will not be provided through GET e-Way Bill APIs. The relevant Ship-to address and PIN code will continue to be visible as per the existing practice.
Not printed on EWB
Ship-to GSTIN will not be printed on the taxpayer / transporter-facing e-Way Bill.
Not shared through GET APIs
Ship-to GSTIN will not be provided through GET e-Way Bill APIs. It will be captured in the system for official purposes.
URP in e-Way Bill export transactions
The FAQs also clarify export-related situations. In export transactions, goods may be billed to an overseas buyer but physically moved from the supplier’s premises in India to a port, airport, ICD, CFS, customs area, freight forwarder location, CHA-nominated premises or another export-linked location.
In export sub-supply type involving Bill-to/Ship-to transactions, Ship-to GSTIN is proposed to be entered as URP where the Ship-to location is export-linked and no domestic registered Ship-to GSTIN is applicable.
Important: Entering URP in such export-linked movement does not mean that the transaction is treated as a domestic supply to an unregistered person. The nature of export depends on export invoice, shipping bill, customs documents, transport documents and other applicable records.
Bill-to Ship-to e-Way Bill error codes for ERP/API users
The FAQ provides detailed clarifications for ERP vendors, GSPs, ASPs, IRPs and system integrators. These system validation codes are useful for sandbox testing and API readiness.
| Validation Scenario | Error Code | Practical Meaning |
|---|---|---|
| Ship-to GSTIN missing in Ship-to / Combination transactions | 608 | Ship-to GSTIN is required where applicable. |
| Ship-to GSTIN sent in Regular transactions | 616 | Ship-to GSTIN should not be sent in regular transactions. |
| Ship-to GSTIN sent in Bill-from / Dispatch-from transactions | 864 | Ship-to GSTIN is not required where delivery is to the buyer already declared as Bill-to party. |
| Bill-to GSTIN and Ship-to GSTIN are same in Ship-to / Combination transactions | 618 | Bill-to and Ship-to parties are expected to be distinct in such transactions. |
| Attempting to replace ship details during e-Way Bill by IRN for B2B or SEZ transactions | 2324 | Replacement of ship details is allowed for Export EWBs, but not for B2B / SEZ cases where restricted. |
API, e-Invoice and e-Way Bill by IRN impact
Standalone e-Way Bill API
Ship-to GSTIN has been made mandatory in Ship-to and Combination transactions. It should not be sent in Regular or Bill-from / Dispatch-from transactions.
Generate IRN + EWB together
Ship-to GSTIN has been made mandatory if ship details are provided and e-Way Bill generation is required. Bill-to and Ship-to GSTIN should not be the same.
e-Way Bill by IRN API
GSTIN and Trade Name have been added in ExpShipDtls, and GSTIN has been made mandatory. Export EWB ship details may be replaceable where allowed.
Sandbox readiness
Taxpayers, ERP vendors, GSPs, ASPs, private IRPs and system integrators should complete testing before production implementation.
Voluntary e-Way Bill Closure: Key clarification
The second FAQ document deals with voluntary closure of e-Way Bill. The Voluntary e-Way Bill Closure facility enables closure of an e-Way Bill after delivery of goods has been completed. It is intended to record completion of movement in the system.
The FAQ clearly states that closure of e-Way Bill is voluntary in nature. The revised implementation date mentioned in the FAQ document is 1 August 2026.
Closure is after delivery
Closure is used after delivery of goods has been completed. It is not the same as cancellation or expiry.
Closure is voluntary
Businesses should define an internal process only where they decide to use the voluntary closure facility.
When can an e-Way Bill be closed?
An e-Way Bill may be closed after completion of delivery of goods. The FAQ advises that such closure should be carried out on the date of delivery or on the immediately succeeding day.
GSTN has also clarified the system validation around closure timing. The closure functionality may remain available up to one day after the expiry of validity of the e-Way Bill.
Example
If an e-Way Bill is generated on 20 June 2026 and its validity expires on 30 June 2026, and goods are received on 25 June 2026, the e-Way Bill may be closed from 25 June 2026 up to 1 July 2026.
Who can close an e-Way Bill?
As per the FAQ, an e-Way Bill may be closed by the supplier, recipient, transporter involved in the transaction, or driver / authorised person whose mobile number has been provided for closure.
Supplier / Recipient
Closure option is available after login under the e-Way Bill section of the portal.
Transporter
Transporters can use portal-based closure options where applicable.
Driver / Authorised Person
Closure may be done through portal-based mobile number facility where mobile number has been provided.
e-Way Bill closure API limitations
The FAQ confirms that an API has been provided for system integrators and API users for closure of e-Way Bills. For closure through API, the e-Way Bill number, closure date and remarks are required. Closure remarks may be entered up to a maximum of 100 characters.
Important API boundary: Driver or authorised person closure through mobile number is currently a portal-only facility. The current API does not support mobile number capture or driver / authorised person closure through mobile-based access.
| API / System Point | Current Position |
|---|---|
| Closure API | Available using e-Way Bill number, closure date and remarks. |
| Date-wise bulk closure through API | Not supported currently. |
| API to retrieve closed EWBs date-wise | Not available currently. |
| Closed status / Closed date in Get EWB Details API | Not separately returned at present. |
| Driver / authorised person closure through API | Not available currently. Portal-only facility. |
| ClosedBy field in API response | Not available currently. |
Status and post-closure behaviour
The FAQ states that a separate status of “Closed” is proposed to be introduced in due course for e-Way Bills that have been marked as closed after completion of delivery.
For the initial stabilisation period, the existing status framework of Active, Cancelled or Discarded is being continued. During this period, closure details will be captured in the system, but a separate Closed status may not be immediately reflected.
As of now, permitted actions such as Update Transporter, Extend Validity, Vehicle Updation and other allowed modifications may continue even after closure during the initial stabilisation period. GSTN has indicated that suitable restrictions may be introduced after stabilisation.
Closure is not cancellation or expiry
Closure
Closure is a user action to record completion of delivery after goods have been delivered.
Cancellation
Cancellation is used where an e-Way Bill was wrongly generated or movement did not take place, subject to applicable rules.
Expiry
Expiry is based on the validity period of the e-Way Bill. It is different from voluntary closure after delivery.
Training point
Billing, dispatch, logistics and GST teams should understand these differences before using the closure facility.
What businesses should prepare before 1 August 2026
Businesses should use the FAQ clarification to prepare their internal systems, master data and teams before the revised implementation date.
1. Identify transaction types
Classify transactions into Regular, Bill-to/Ship-to, Bill-from/Dispatch-from and Combination.
2. Capture Ship-to GSTIN or URP
Capture Ship-to GSTIN wherever required and use URP wherever applicable.
3. Review export-linked locations
Identify export-linked locations where URP treatment may apply.
4. Update ERP/API payloads
Review standalone EWB, IRN + EWB and EWB by IRN flows.
5. Train operational teams
Train billing, dispatch, logistics, transporter coordination and GST teams.
6. Define closure process
Define who will close EWBs, when closure will be done and what remarks will be entered.
What GST professionals should tell clients
CAs, tax practitioners and GST consultants should guide clients in a practical and non-alarming manner. Advisory 667 should be treated as a process-readiness exercise, not as a fear-based compliance alert.
- Review Bill-to/Ship-to and Combination transactions.
- Identify ERP/API impact before 1 August 2026.
- Understand confidentiality of Ship-to GSTIN.
- Avoid wrong transaction classification.
- Prepare Ship-to GSTIN / URP data.
- Review export and merchant exporter scenarios.
- Define an internal e-Way Bill Closure SOP if the facility will be used.
- Complete sandbox testing wherever applicable.
TaxPower GST Readiness Note
TaxPower GST users should review their e-Way Bill, invoice, dispatch and ERP/API workflows in light of GSTN’s FAQ clarifications under Advisory 667.
The FAQ documents clarify important system behaviour relating to Ship-to GSTIN, URP, Bill-to/Ship-to transactions, API validations and voluntary e-Way Bill Closure. Users should verify their transaction classification, master data and operational process before the implementation date.
Once the portal changes are implemented and stabilized, TaxPower GST will review the applicable changes and support users as required. Users should verify final portal behaviour and official GSTN updates before making operational changes.
Contact TaxPower GST SupportFAQs on GSTN Advisory 667
1. What is GSTN Advisory 667 about?
GSTN Advisory 667 dated 2 July 2026 provides links to detailed FAQs on mandatory capture of Ship-to field / Ship-to GSTIN and voluntary closure of e-Way Bills.
2. What is the revised implementation date mentioned in the FAQ documents?
The revised implementation date mentioned in the FAQ documents is 1 August 2026.
3. Is Ship-to GSTIN mandatory in every e-Way Bill?
No. Ship-to GSTIN is not applicable to every e-Way Bill. It is required in Bill-to/Ship-to and Combination transactions wherever the Ship-to party is registered.
4. What should be entered if Ship-to GSTIN is not available?
Where GSTIN is not available, URP may be entered wherever applicable. GSTN has clarified that URP is not case-sensitive.
5. Can Bill-to GSTIN and Ship-to GSTIN be the same?
No. In Bill-to/Ship-to and Combination transactions, Bill-to GSTIN and Ship-to GSTIN should not be the same.
6. Will Ship-to GSTIN be printed on the e-Way Bill?
No. The FAQ clarifies that Ship-to GSTIN will not be printed on the e-Way Bill.
7. Will Ship-to GSTIN be available through GET e-Way Bill APIs?
No. Ship-to GSTIN shall not be provided through GET e-Way Bill APIs.
8. Is voluntary e-Way Bill Closure mandatory?
No. The FAQ clearly states that closure of e-Way Bill is voluntary in nature.
9. Who can close an e-Way Bill?
An e-Way Bill may be closed by the supplier, recipient, transporter involved in the transaction, or driver / authorised person whose mobile number has been provided for closure.
10. Is closure the same as cancellation?
No. Cancellation is used where an e-Way Bill was wrongly generated or movement did not take place, subject to applicable rules. Closure is used after delivery has been completed.
11. Is an API available for e-Way Bill Closure?
Yes. An API has been provided for closure of e-Way Bills. It requires e-Way Bill number, closure date and remarks.
12. Does the closure API support date-wise bulk closure?
No. The current API does not support date-wise bulk closure.
Final Note
This article is based on GSTN Advisory No. 667 dated 2 July 2026 and the FAQ documents issued by GSTN on Ship-to field capture and Voluntary Closure of e-Way Bill.
The advisory and FAQs should be reviewed from official GSTN sources before making final system or operational changes.
This article is intended for general awareness and practical preparedness only. It should not be treated as legal advice, tax opinion or a substitute for professional review of specific transactions.
Official GSTN advisory: GSTN Advisory No. 667 dated 2 July 2026
Ship-to GSTIN FAQs: FAQs on Bill-to/Ship-to Transactions, Export Scenarios and API Impact
EWB Closure FAQs: FAQs on Voluntary Closure of e-Way Bill
Related TaxPower GST Resources
You may also find these TaxPower GST resources useful for GST return review, reporting and compliance workflows.
Earlier Advisory 661 Blog
Read the earlier blog explaining proposed e-Way Bill portal enhancements.
Read Advisory 661 blog →GST Return Filing Workflow
Review GST return preparation and filing workflow support in TaxPower GST.
Know more →GST Reports and Compliance Review
Explore GST reports useful for review, checking and compliance preparation.
View GST reports →Need help with TaxPower GST?
Contact our team for product support, demo or GST software inquiry.
Contact us →Update: GSTN has later issued Advisory No. 667 dated 2 July 2026 with detailed FAQs on mandatory Ship-to field capture and voluntary e-Way Bill Closure. The FAQs clarify business scenarios, API impact, portal behaviour and readiness actions. The revised implementation date mentioned in the FAQ documents is 1 August 2026.
Read the detailed GSTN Advisory 667 FAQ clarification blog →
