MULTIPLE SERIES OF TAX INVOICE

[SURYAKANT MITHBAVKAR]

We have operating two unit in same state under one registration. We have already used two series of tax invoice for two unit.

Now next year i.e. 2018-19 , we started new ERP software wherein system generated two different series of tax invoice i.e. one for Supply of Goods and other Supply of Service. We have installed the same software in both unit .

Considering the above facts, we will issued total four series of Invoice under one registration which is allowable or not under GST.

Whether we have to give any intimation to GST Authority regarding the same.

[KASTURI SETHI]

Read Rule 46(b) of CGST Rules, 2017.

Question 14 : Whether separate sequence numbers can be maintained for invoices issued by the Registered Person in respect of supplies made under GST?

Answer : In terms of Rule 46(b) of the CGST Rules, 2017 single or multiple series of invoices can be raised by the Registered Person for the supplies made under GST as long as such invoice numbers are unique for a financial year.

In my view intimation is not required.

[KASTURI SETHI]

In continuation of my reply posted just now, regarding intimation read Rule 48(3) of CGST Rules, 2017.

[Ganeshan Kalyani]

In agree with the views submitted by expert collegue.

AI Summary

Multiple invoice series allowed when invoice numbers are unique per financial year; no intimation required to tax authority. Multiple series of tax invoices may be maintained by a registered person provided each invoice number is unique within the financial year; distinct sequences for different units or supply types are permitted so long as duplicates do not arise, and maintaining such series does not require separate intimation to the tax authority under the discussed procedural rule.