New e-Invoice Rules under GST from 1st June 2025

The GST Network (GSTN) has issued an advisory regarding a crucial change in the e-Invoicing system related to Invoice Reference Number (IRN) generation. This change, effective from 1st June 2025, affects how invoice or document numbers are processed by the Invoice Reporting Portal (IRP). Specifically, invoice numbers will now be treated as case-insensitive, meaning variations in uppercase and lowercase letters will no longer be considered distinct.

Key Changes:

Case-Insensitive Treatment of Invoice Numbers:

• This is to inform you that, effective 1st June 2025, the IRP (Invoice Reporting Portal) would treat invoice/document numbers as case-insensitive for the purpose of IRN generation.
• With the new update, invoice numbers reported in different formats (e.g. “abc”, “ABC” or “Abc”) will be treated as identical.
• This ensures uniformity and prevents duplicate IRN generation due to variations in letter casing.

Automatic Conversion to Uppercase:

• To maintain consistency across filings, all invoice numbers will automatically be converted to uppercase before IRN generation.
• This aligns with the GSTR-1 filing system, which already treats invoice numbers as case-insensitive.

Implications for Taxpayers:

• Avoiding Duplicate Entries: Businesses should be aware that different letter cases will no longer generate distinct IRNs. This will help prevent accidental duplication.
• System Adaptation: Organizations should ensure that their ERP and accounting software systems are updated accordingly to avoid discrepancies when generating and reporting invoices.
• Compliance with GSTR-1 Reporting: Since the GSTR-1 system already follows case-insensitive processing, this change brings consistency across different GST platforms.

Source : https://taxupdates.cagurujiclasses.com/new-e-invoice-rules-under-gst-from-1st-june-2025/