Ship-To GSTIN Mandatory in GSTR-1 from June 15, 2026
By advisories dated 20 May 2026 (e-way bill system) and 17 June 2026 (e-invoice and e-way bill by IRN APIs), the GST Network (GSTN) made the Ship-To GSTIN field mandatory in the e-way bill for Bill-To/Ship-To transactions. Where Ship-to details are given and an e-way bill is needed, you must enter the Ship-To party's GSTIN, or "URP" if the consignee is unregistered. The Ship-To GSTIN cannot be the same as the Bill-To GSTIN. The change is in the e-way bill and e-invoice (IRN) systems; the advisories do not add a Ship-To GSTIN field to GSTR-1. The start date was deferred after industry representations, so check the latest advisory on the e-way bill portal before relying on a date.
This change affects every manufacturer, trader, and e-commerce seller who fulfils orders where the billing address (buyer's registered office) and the delivery address (warehouse, branch, or consignee) are different.
What is a Bill-To/Ship-To Transaction?
A Bill-To/Ship-To transaction occurs when:
- Bill-To party: The registered buyer who places the order and pays the invoice
- Ship-To party: A different entity (or different registered location of the same buyer) where goods are physically delivered
Examples:
- A Hyderabad manufacturer (Bill-To) orders raw material; goods delivered to their Chennai factory (Ship-To). Same company, different state registrations.
- A Mumbai distributor (Bill-To) orders electronics; goods delivered directly to their retail store in Pune (Ship-To). Different GSTINs, different addresses.
- An e-commerce company (Bill-To) orders from a supplier; goods drop-shipped to end customer's warehouse (Ship-To). Entirely different entities.
What Changes from June 15, 2026
Which Transactions Are Affected?
What You Need to Do Before June 15
Impact on ITC for Your Buyers
The Ship-To GSTIN requirement also protects your buyers' ITC claims. When the Ship-To GSTIN is correctly populated:
- The invoice is still reported in GSTR-1 against the Bill-To GSTIN and appears in the Bill-To party's GSTR-2B
- Under Section 10(1)(b) of the IGST Act, the supply is treated as made to the Bill-To party, and under the Explanation to Section 16(2)(b) of the CGST Act, goods delivered to a third person on the buyer's direction count as received by the buyer, so the Bill-To party claims the ITC
- The Ship-To GSTIN on the e-way bill records where the goods physically went, which supports the Bill-To party's claim that the goods were received
Deadline Timeline
Key Dates: Ship-To GSTIN Rollout
E-Way Bill Advisory
GSTN advisory: Ship-To GSTIN (or URP) to be captured in Bill-To/Ship-To e-way bills
E-Invoice API Advisory
GSTN advisory: ShipDtls GSTIN conditionally mandatory in Generate IRN with e-way bill, and mandatory in e-way bill by IRN
Enforcement Date
Start date was deferred after industry representations; confirm the current date on the e-way bill portal
Sources: GSTN Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN (17 June 2026) and the e-way bill advisory of 20 May 2026; IGST Act 2017, Section 10(1)(b); CGST Act 2017, Sections 16(2)(b) and 31; CGST Rules 2017, Rule 46. Verify current portal behaviour at www.gst.gov.in. For ERP integration or bulk invoice correction support, consult a GST practitioner.
