IRN Generation to Treat Invoice Numbers as Case-Insensitive from 1st June 2025
In a recent advisory, the GSTN has announced a crucial update regarding the generation of Invoice Reference Numbers (IRNs) through the Invoice Reporting Portal (IRP). Effective 1st June 2025, the IRP system will begin treating invoice or document numbers as case-insensitive for IRN generation purposes.
What Does This Mean?
Until now, invoice/document numbers such as “abc”, “ABC”, or “Abc” could be treated as distinct entries during IRN generation, potentially leading to duplication or inconsistencies. With the new update:
- The IRP will automatically convert all invoice numbers to uppercase before processing them.
- This means “abc”, “ABC”, and “Abc” will all be treated as the same invoice number—“ABC”—in the system.
Why This Change?
This amendment ensures alignment with how invoice numbers are already treated in GSTR-1 returns, where they are considered case-insensitive. It also:
- Prevents the risk of duplicate IRN generation due to minor differences in letter casing,
- Enhances data consistency and reconciliation accuracy,
- Simplifies compliance for businesses uploading large volumes of e-invoices.
Effective Date
This update will come into effect starting 1st June 2025. Businesses are advised to:
- Review their ERP and invoicing systems,
- Ensure invoice numbers are generated and reported consistently,
- Avoid relying on case differences for invoice uniqueness.
Notification Reference: GSTN
04/04/2025