These FAQs explain the proposed treatment of Ship-to GSTIN in Bill-to/Ship-to transactions, including different business scenarios, impact in e-Way Bill API, e-Invoice API and e-Way Bill by IRN flows. The FAQs are intended to help taxpayers, transporters, ERP vendors, GSPs, ASPs, private IRPs and other system integrators plan system readiness.
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.
The revised date of implementation is 1st August, 2026.
The relevant changes have been released in Sandbox for testing. Taxpayers, ERP vendors, GSPs, ASPs, private IRPs and other system integrators are advised to complete testing and readiness before production implementation.
Ship-to GSTIN is being captured to improve traceability of goods movement, strengthen the audit trail in Bill-to / Ship-to transactions and enable system-based verification by authorized officers.
Sr. No. | Transaction Type | Billing Flow | Movement of Goods | Ship-to GSTIN Treatment |
1 | Regular | Between supplier and buyer | From supplier to buyer | No. Ship-to GSTIN is not applicable to regular transactions |
2 | Bill-to / Ship-to | Between supplier and buyer | From supplier to third party as instructed by buyer | Mandatory where Ship-to party is registered. URP may be entered for supply to Unregistered persons. |
3 | Bill-from / Dispatch-from | Between supplier and buyer | From third party to buyer | Ship-to GSTIN is not required, since the delivery is being made to the buyer himself, who has already been declared as the Bill-to party |
4 | Combination | Between supplier and buyer | From third party to fourth party | Mandatory where Ship-to party is registered. URP may be entered where GSTIN is not available. |
A Regular transaction is a normal transaction where billing and movement of goods take place
between the same two parties. For example, A Ltd. sells goods to B Ltd. and the goods move
directly from A Ltd. to B Ltd.
A Bill-to/Ship-to transaction is one where the invoice is issued to the buyer, but the goods are delivered to a third party as per the instruction of the buyer. For example, A Ltd. bills B Ltd., but ships the goods to C Ltd. on the instruction of B Ltd.
A Bill-from/Dispatch-from transaction is one where billing is between the supplier and the buyer, but goods are dispatched from a third-party location. For example, A Ltd. bills B Ltd., but goods are dispatched from C Ltd. to B Ltd.
A Combination transaction involves both Bill-to / Ship-to and Bill-from / Dispatch-from features. Billing is between the supplier and buyer, but goods are dispatched from a third party and delivered to a fourth party. For example, A Ltd. bills B Ltd., but goods move from C Ltd. to D Ltd. on the instruction of B Ltd.
No. In a Bill-to / Ship-to transaction, the Bill-to party and Ship-to party are expected to be distinct persons. Accordingly, the same GSTIN as mentioned in the Bill-to-field should not be entered in the Ship-to GSTIN field.
Example 1: Correct Bill-to/Ship-to case A Ltd., Chennai sells goods to B Ltd., Bengaluru, but B Ltd. directs A Ltd. to deliver the goods directly to C Ltd., Mysuru. Here, Bill-to and Ship-to are different persons, so Bill-to/Ship-to option can be used.
Example 2: Not a Bill-to/Ship-to case A Ltd., Chennai sells goods to B Ltd., Bengaluru, and goods are delivered to B Ltd.’s own warehouse / additional place of business. Here, Bill-to GSTIN and Ship-to GSTIN are the same. Hence, it should not be treated as a Bill-to/Ship-to transaction.
Is your business ready for the new Ship-to GSTIN requirements? Let UJA Global Advisory help you get compliant, before the deadline hits.