New

Swipe

October 16, 2026

Blog |

Govt. Schemes

Basics of GST

How to Enter URP in Ship-to GSTIN for Unregistered Consignees

The Role of Recipient Details in E-way Bill Generation: Under GST, while generating an e-way bill, it is important that the correct details of the recipient are mentioned so that the movement of Goods and proper documentation can take place. If the ship-to party or the consignee is not registered under GST, to that extent it gets a tad different, as there will be no GSTIN available.

So in such cases, the e-way bill system accepts the keyword as “URP” (Unregistered Person) rather than a GSTIN. The official e-way bill FAQ explicitly states that in a case when the consignor or consignee does not have a GSTIN, “URP” is to be filled in for the respective GSTIN field.

The design of the scenario is particularly crucial in Bill-to and Ship-to, since the URP should find its way to where it needs to be offered even if there are two parties involved – one being billed and another taking actual delivery or receiving it.

Also Read: E-Way Bill API Changes 2026: What ERP Vendors, GSPs, and ASPs need to know

Explaining URP in an E-Way Bill

URP stands for Unregistered Person. This is applied when a participant in the transport of goods is not registered under GST and therefore does not have a valid GSTIN.

Illustration: Let us say a registered business sells goods to a GST-unregistered customer. Because there is no GSTIN for the customer, if those goods are delivered to the customer's location.

GSTIN field for the unregistered party must be as follows instead:

URP

Shift to e-waybill -- The e-way bill system has been officially made compliant with URP for the unregistered part of a transaction.

Also Read: Why an E-Way Bill Is Required in India

When Do You Need To Fill the URP in Ship-to GSTIN?

You should use URP when the Ship-to party is beyond the state, and skim milk is an unregistered person without a GSTIN.

Consider this example:

Billing party: ABC Traders, Other GSTIN
Ship-to party: Rahul Kumar, unregistered
Delivery location: Karnal, Haryana

If the e-way bill that needs to be generated for a transaction is of type Bill-to/Ship-to and the Ship-to party does not have a GSTIN. Hence, you would need to fill URP for the Ship-to GSTIN.

The e-way bill API documentation also provides for URP when an unregistered person is involved. Bill-to/Ship-toYou capture the GSTIN of the Bill-to party separately and then also maintain the address of the Ship-to party and their state, etc. as well.

What is the process to be followed for entering URP in Ship-to GSTIN

Perform these procedures while creating the e-way bill:

Step1: Choose the relevant transaction

Sign in to the e-way bill portal and select the transaction type based on the nature of movement. If it is a Bill-to/Ship-to transaction, please enter the charge and shipping data separately.

Step 2: Enter Bill-to Details

Fill in the party name and other details to whomever goods are billed.

If the Bill-to party is GST registered,d then enter:

GSTIN
Trade name
Address
State
PIN code

The GSTIN has to be valid and must belong to the registered recipient.

Step 3: Enter Ship-to Details

Provide the REAL party (or place that was to be delivered to).

If unsatisfactory, enter 0 in the party isSHIPto and also candidate that IS GSTINin.

URP

in the related Ship-to GSTIN Field.

Do not generate or enter fake GSTINs for the sake of filling this field.

Step 4: Enter the Right Shipping Address

URP does not substitute for the physical address.

You are still trained on and need to give the correct:

Ship-to name
Address
Place
State
PIN code

The e-waybill API documentation says that, in a Bill-to/Ship-to, Bill—to information and Ship-to address info are captured separately.

Step 5: Verify the Details

Things to carefully check before generating the e-way bill

Bill-to GSTIN
Ship-to GSTIN/URP
Ship-to name
Shipping address
State
PIN code
Invoice details
Item details
Transport information

Even a simple data-entry error may lead to mismatches between the e-way bill and invoice.

Example of URP Entry

Suppose XYZ Electronics Pvt. Ltd. sells a fridge to an unregistered customer.

You cannot have a GSTIN linked to this customer.

The shipment details may look like:

Field	Details
Bill-to GSTIN	GSTIN of billing party
Bill-to Name	XYZ Electronics Pvt. Ltd.
Ship-to GSTIN	URP
Ship-to Name	Customer's name
Ship-to State	Haryana
Ship-to PIN	Applicable PIN code
Ship-to Address	Actual delivery address

In this example, URP recognises the recipient as an unregistered person, and then the customer's name & full delivery address are where the goods are actually going.

URP Is Not a GSTIN

Sure-shot mistakes about doing URP (one amongst them is treating the URP as a real GSTIN)

It is not.

GSTIN is a goods and services tax identification number given to a registered taxpayer. URP is only the mentioned entry in the e-way bill where that counterparty is not registered.

According to the official e-way bill documentation, where an unregistered person is involved, URP must be entered as GSTIN in the GSTIN input fields of GSTIN.

So do not even try to fake a GSTIN or complete the field using another business's GSTIN.

Common Mistakes to Avoid

1. Leaving the GSTIN Field Blank

If the system is asking you to identify the unregistered party, use URP as mandated instead of leaving the GSTIN field blank.

2. Entering a Fake GSTIN

Do not create a dummy GSTIN just because the receiver does not have one. Use URP.

3. Bill-to GSTIN as Ship-to GSTIN

In a Bill-to/Ship-to model, the two parties might be different. In case the Ship-to party is an unregistered entity, then it should show URP, and the valid GSTIN of the Bill-to party must be shown in the appropriate Bill-to field.

4. Ignoring the Shipping Address

Just because you walk into URP does not mean that providing exact details of your delivery is eliminated. The physical shipping address is still necessary for identifying the destination.

5. Confusing URP With TRANSIN

URP identifies an unregistered person. On the other hand, TRANSIN is a distinctive transporter ID assigned to an unregistered один проводник зимоварченовистр. These serve completely different purposes.

Why Correct URP Entry Matters

Correct e-way bill details ensure that there is continuity between the invoices, transport documents, and GST records of the business. Rule 138 – E-way bill requirement in prescribed inter-State/ Intra-State movements of goods, including those related to specified movement involving unregistered suppliers/recipients.

When the payee also has no GST registration, URP is being used correctly in terms of avoiding ambiguity.

Conclusion

By default, any Ship-to party for which a PAN is not available shall be automatically treated as an unregistered person, and the GSTIN field shall go down in s0403 under value URP. How to fill in case you are not registered at all:8. Do not leave this field blank or enter a random GSTIN. Enter URP (Unregistered Person) and Name here correctly.

Address, state & PIN code.

Do not fetch GSTIN under billing party and shipping party for Bill-to/Ship-to transactions.

This differentiation is the exact purpose and functionality of the e-way bill system; hence requires quality data entry.

Also, all details in the invoices and e-way bills must be kept in sync and re-checked before generation.

FAQs:

1. What does URP mean in GST?

URP stands for Unregistered Person. But it is utilized in the e-way bill system in case of GSTN non-availability, either for a time being or not registered such GSTIN;

2. Under what conditions should URP be entered in the Ship-to GSTIN field?

When the Ship-to party is an unregistered person not having a valid GSTIN, please mention URP.

3. Do we enter anything in the Ship-to GSTIN for an unregistered consignee?

When registering an unregistered party whose GSTIN has to be mentioned in the e-way bill, do not provide details using fake information/gst number; mention it as URP.

4. Is URP the same as a GSTIN?

No. URP is not a GSTIN—an identification entry used for an unregistered person in the e-way bill system.

5. What to enter along with URP

In addition to the URP, provide the ship-to person's name, full address, state, and PIN code so they can map the delivery location.

6. When are you allowed to use URP in a Bill-to/Ship-to?

Yes. In cases where the Bill-to party is registered and the Ship-to party is non-registered, you cannot add any case here should be limited to Bill-to GSTIN whose Party is registered, and for Ship-to GSTIN, URP can be used.

7. Can I use another person's GSTIN for other than URP?

No. Simply filling in the fieluse d with the someone else's GSTIcorrectnot allowed. If the Ship-to party is really unregistered user, URP as recipient with the right delivery details

Featured Posts

Khelo India Programme: Objectives and Verticals

The Importance of Preparing a Revaluation Account

TDS Applicability Checklist for Common Business Payments

Cyber Shikshaa: A Joint Initiative by Microsoft and DSCI

VAHAN and SARATHI- objectives, services and benefits

How the Interest Equalisation Scheme Boosts Loans

FASTag Rules in India: Mandatory Guidelines, Penalties & Usage

Maximizing Returns with Government Investment Schemes

Featured Posts

You might also like

E-Invoice Reporting Deadline Shortened for AATO ₹10 Crores+

Other Professional, Technical and Business Services - HSN/SAC 9983

Prosecution Guidelines Under CGST Act 2017: Key Offences, Procedures & CBIC Rules