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.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.