IRN-Related query

[milan bamal]

Dear Team,

Yesterday we did IRN of our invoice of the Roop Automotive Pvt Ltd.

But today we find out that company changed their name.-HIGHWAY ROOP PRECISION TECHNOLOGIES LIMITED

But we feed billing name as per earlier name as Roop Automotive Pvt Ltd. while IRN did. So kindly suggest what we do.

 

[Ganeshan Kalyani]

No issue, as far as GSTIN of your customer is same. 

[YAGAY andSUN]

Since the IRN for the invoice was generated using the old name “Roop Automotive Pvt Ltd.” and it has now come to your notice that the company has changed its name to “HIGHWAY ROOP PRECISION TECHNOLOGIES LIMITED,” you should first verify whether the GSTIN remains the same. If the GSTIN is unchanged, the legal entity is the same, and the error pertains only to the updated trade name. If the IRN was generated within the past 24 hours, cancel the original e-invoice on the e-invoice portal and issue a fresh invoice with the correct legal name and generate a new IRN. However, if more than 24 hours have passed and cancellation is no longer permitted, issue a credit note against the original invoice and generate a new invoice with the updated name and IRN. Also, inform the customer about the correction for accurate records and GST return matching.

[Shilpi Jain]

If GST number is correct then should not be an issue.

[KASTURI SETHI]

As per Rule 19(1) (a) of CGST Rules, change in legal name of business does not warrant cancellation of registration. Your buyer must have followed proper procedure for changing the legal name with same GSTIN. So most probably GSTIN of your buyer remains the same. So the mention of old name should not cause problem to you and your buyer. 

[Sadanand Bulbule]

I endorse all the replies.

AI Summary

GSTIN continuity: unchanged GSTIN means name change alone need not invalidate e-invoice, correct by cancellation or credit note. When an e-invoice shows a buyer's prior legal name, the decisive factor is GSTIN continuity: if the GSTIN is unchanged, the name discrepancy generally does not affect GST identity. If portal rules allow IRN cancellation within the permitted window, cancel and reissue a corrected invoice with a new IRN; if cancellation is barred, issue a credit note and a fresh invoice with the updated name and IRN. Notify the buyer to ensure correct records and GST return matching.