Provision governing tax invoice serial number is Rule 46(b)

Relevant provision governing tax invoice serial number is Rule 46(b) which states -
“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;”

So clearly, we can use any series as long as it’s unique for the FY.
1. If for the year 17-18 client has used the series from - 1 to 200 .Then he cannot use the same series again in 2018-19.He has to amend the series , like prefixing FY ahead of 1( like- 18-19/1)
2. If someone has used Invoices 1-490 in FY 2017-18 then he can definitely continue from 491 or even 500. But the issue here is that if he uses New bill book (i.e. from 500), then the 10 Invoices will have to preserved for future reference incase of any scrutiny as the gap will be clearly evident when GSTR-1 for the month of March and April are compared.
So the end conclusion is that its better/suggested to use new series because then adjustments can also be made (backdate if required) and there is valid explanation also for using the new series.

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