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?

[Sadanand Bulbule]

 As per Rule 46[b] of the CGST Rules, invoice numbers only need to be unique for the financial year. Change of series in the middle of the year is permissible, provided the new series is distinct and correctly recorded. Ensure that no duplication exists in your case.

Further as regards to Delivery Challan, the same procedure applies in terms of Rule 55 of the CGST Rules.

[KASTURI SETHI]

I concur with the reply of Sh.Sadanand Bulbule, Sir.

In case, invoice no. is not distinct, GST Web Portal will itself not allow.

[Raghav Mehra]

Got it, Thank you for replying.

AI Summary

Invoice numbering uniqueness: mid year branch wise series allowed if serials remain unique for the financial year and recorded. Change of invoice numbering mid year is allowed if the replacement series provides a consecutive serial number that is unique for the financial year under Rule 46(b) of the CGST Rules. The same requirement applies to delivery challans under Rule 55. The GST portal enforces uniqueness by rejecting duplicates; taxpayers must ensure the new branch wise series is distinct and properly recorded to avoid any overlap with prior numbers.