How the Invoice Numbers should be made under GST

By | November 3, 2017
(Last Updated On: November 3, 2017)

How the Invoice Numbers should be made under GST

Can I start a fresh series of serial number for my ‘invoice’ or ‘bill of supply’ every day, e.g., 20170701-001 for  1st July  and 20170702-001 for 2nd July ?

Rule 46 CGST Rules (Tax Invoice ) tax invoice   shall be issued by the registered person containing the following particulars

  1. b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;

….

Ans. The invoice rules require that the serial number should be consecutive and unique for a financial year. Hence, restarting the serial number of the invoice or ‘bill of supply’ on a daily basis would not be considered appropriate.

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