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.

AI Summary

Company Can Use Multiple Invoice Series Under One GST Registration per Rule 46(b) of CGST Rules, No Intimation Needed. A company operating two units in the same state under one GST registration has used two series of tax invoices for each unit. With the implementation of new ERP software in 2018-19, they generated two additional series for goods and services, totaling four series under one registration. They inquired about the compliance of this practice under GST and whether they need to inform the GST Authority. Responses indicated that under Rule 46(b) of the CGST Rules, 2017, multiple invoice series are permissible if unique for the financial year, and intimation to the GST Authority is not required.