Advisory on Case Insensitivity in IRN Generation

Notification/Circular No.: NA (Advisory)

Document Date: April 04, 2025

Applicable Act/Rule: Goods and Services Tax Act, 2017

GSTN has issued an advisory informing taxpayers that from June 1, 2025, the Invoice Registration Portal (IRP) will treat invoice/document numbers as case-insensitive while generating the Invoice Reference Number (IRN). This means that invoice numbers such as “abc”, “ABC”, or “Abc” would be automatically converted to uppercase before IRN generation.

This change is intended to align IRN generation with the existing case-insensitive treatment of invoice numbers in GSTR-1, thereby improving consistency and reducing the risk of duplicate IRNs due to case variations.

Taxpayers are advised to ensure their systems and reporting processes conform to this change to avoid discrepancies or errors post-implementation.

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