Businesses involved in Bill-To/Ship-To transactions are set to witness an important change in e-way bill compliance. Under the revised requirement, reporting the GSTIN of the actual consignee will become mandatory while generating e-way bills for such transactions.
While the objective is to improve visibility of goods movement and strengthen compliance checks, businesses must ensure that their processes are ready for the change. Missing or incorrect consignee details could result in e-way bill generation issues, potentially affecting the movement of goods and increasing compliance risks.
The Bill-to-Ship-to provisions were originally announced to come into effect from 15th June 2026. However, the implementation has now been postponed, and the revised effective date is 1st August 2026.
Note - GSTN had earlier issued advisories dated 9th June 2026 and 17th June 2026 regarding certain proposed enhancements to the e-Way Bill system, with the scheduled date of implementation as 1st August 2026. Detailed FAQs relating to these enhancements were also issued on 2nd July 2026.
It is hereby informed that the implementation of the above-mentioned enhancements has been kept on hold until further notice
What is changing for bill-to/ship-to transactions?
Bill-To/Ship-To transactions are common in modern supply chains. In these cases, the invoice is raised to one party, while the goods are delivered to a different location or recipient.
For example, a distributor may place an order but request the goods to be delivered directly to a customer, warehouse, branch office, or project site. While such transactions are operationally convenient, they introduce additional reporting requirements because the buyer and consignee are different entities.
From 1st August 2026, businesses will need to ensure that the GSTIN of the consignee is accurately reported while generating e-way bills for such transactions. This additional validation is intended to improve traceability and provide greater clarity on the actual destination of goods.
As a result, businesses should review their invoicing and dispatch processes to ensure consignee information is captured accurately before goods are moved.
Managing bill-to/ship-to details in e-Way Bills using TallyPrime
Until 1st August 2026
Until 1st August 2026, there is no change in way you generate e-way bills for bill-to ship-to transactions since the rule comes into force from 1st August onwards. Once an invoice is recorded, TallyPrime seamlessly exchanges information with the GST system and retrieves the e-way bill details automatically.
This connected process eliminates duplicate data entry, reduces manual effort, and helps maintain complete records within TallyPrime. However, with the new Ship-To GSTIN requirement coming into effect from 1st August 2026, the process for Bill-To/Ship-To transactions will temporarily change.
Update: Although this enhancement was originally scheduled to be implemented from 1st August 2026, GSTN has kept its implementation on hold until further notice.
Once the enhancement comes into effect, you can seamlessly comply with the new Bill-To/Ship-To e-Way Bill requirement directly from the latest release of TallyPrime, without changing your existing invoicing process. While recording transactions, you can capture all the required details, including the Bill-To GSTIN, Ship-To GSTIN, dispatch and delivery addresses, and other mandatory e-Way Bill information, and generate the e-Way Bill instantly using TallyPrime's connected GST solution.
If any mandatory details are missed while recording the transaction, TallyPrime automatically identifies such transactions as exceptions. You can quickly review and update the missing information from within TallyPrime and generate the e-Way Bill instantly, without switching to the e-Way Bill portal. This reduces manual effort, minimises errors, and helps you stay compliant with the latest GST requirements.
