Invoice Numbers for F.Y. 2018-2019 under GST | Invoice Series for F.Y. 2018-2019

Rule 46 of CGST Rules does not mandates a taxpayer to freshly start an invoice series for the new financial year. Taxpayer can continue the invoice serial number from where he left on the 31st March.

An important point that needs to be kept in mind is that combination of such invoice number shall be UNIQUE for that FINANCIAL YEAR.

However, it is purely a taxpayers choice and convenience if someone wants to start a fresh invoice number series.

Rule 46 of CGST Rules read as follows:

Tax invoice.- Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-

(a) name, address and Goods and Services Tax Identification Number of the supplier;

(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphenor dash and slash symbolised as – and / respectively, and anycombination thereof, unique for a financial year;

Rule 54 of CGST Rules read as follows:

Tax invoice in special cases.- (1)An Input Service Distributor invoice or, as the casemay be, an Input Service Distributor credit note issued by an Input Service Distributor shall contain the following details:-

(a) name, address and Goods and Services Tax Identification Number of the Input Service Distributor;

(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- -, / respectively, and anycombination thereof, unique for a financial year;

In rule 46 & 54 it is clearly mentioned that serial number should be unique for a financial year. ThereforeTaxpayer can continue the invoice serial number from where he left on the 31st March.

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