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
—
- 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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