invoice/document numbers to be case-insensitive for IRN generation w.e.f 01.06.2025

Invoice/document numbers to be case-insensitive for the purpose of IRN generation w.e.f 01.06.2025

GSTN Advisory on Case Sensitivity in IRN Generation

As per Rule 48(4) of CGST Rules, notified class of registered persons have to prepare invoice by uploading specified particulars of invoice (in FORM GST INV-01) on Invoice Registration Portal (IRP) and obtain an Invoice Reference Number (IRN).

The Invoice Reference Number (IRN) is a unique number (also known as hash) generated by the Invoice Registration Portal (IRP) using a hash generation algorithm, under the e-invoicing system.

After following above ‘e-invoicing’ process, the invoice copy containing inter alia, the IRN (with QR Code) issued by the notified supplier to buyer is commonly referred to as ‘e-invoice’ in GST.

GSTN has issued an advisory that, effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation.

To ensure consistency and avoid duplication, invoice numbers reported in any format (e.g., “abc”, “ABC”, or “Abc”) would be automatically converted to uppercase before IRN generation. This change aligns with the treatment of invoice numbers in GSTR-1, which already treats them as case-insensitive.

• Jewellery converted into solid gold not unexplained or in excess of permissible limit
• A luxury litigant assessee cannot be given a second innings to make good its case – ITAT
• 20% profit rate appropriate on cash deposit in bank representing business receipts – ITAT
• Resolution plan to include a statement of beneficial-ownership of all natural persons
• Change in the address of DRAT, Allahabad with effect from 11.12.2025