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<h1>Invoice line identification: GSTN will not create new IDs; uniqueness relies on supplier GSTIN, invoice number, financial year, HSN/SAC.</h1> GSTN will not generate any new identifier for invoice lines; uniqueness is determined by the combination of supplier GSTIN, invoice number, financial year and HSN/SAC code, which together serve as the operative key to distinguish each invoice line within the GSTN system.