Change in Invoice Numbering Mid-Year under GST

[Raghav Mehra]

Hello Professionals,

Case:
Currently, my invoice and delivery challan numbering is as follows:

• Invoice: XYZ/2025-26/001

• Delivery Challan: DC/2025-26/0001

From September onwards, I would like to change the numbering format so that it starts from 001 separately for each branch, for example:

• Invoice (UP Branch): XYZ/UP/25-26/001

• Delivery Challan (UP Branch): DC/UP/25-26/001

• Invoice (Gujarat Branch): XYZ/GUJ/25-26/001

• Delivery Challan (Gujarat Branch): DC/GUJ/25-26/001

As per Rule 46(b) of the CGST Rules, every tax invoice should have a consecutive serial number unique for a financial year.

Query:
Can I change the invoice numbering mid-year to branch-wise unique serials as above, starting from 001, or will it be considered non-compliant under GST?

AI Summary

Branch-wise mid-year invoice and delivery-challan renumbering allowed if unique per financial year (Rule 46 CGST Rules) Changing the invoice/delivery challan numbering mid-year to branch-wise sequences that restart at 001 is permissible so long as each invoice/delivery challan number remains unique for the financial year and no duplicates arise across branches. The same uniqueness requirement applies to delivery challans. Maintain clear internal records documenting the series change and ensure your accounting/GST portal settings do not permit overlapping numbers; the GST system will typically block duplicate numbers. Failure to keep numbers unique could be treated as non-compliant.