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

CGST-compliant invoice and delivery challan numbering: allow mid-year series change if new branch-wise numbers stay unique, documented. Under CGST rules, invoice serial numbers must be unique for the financial year; changing the numbering series mid-year is permissible so long as the new branch-wise series is distinct and does not duplicate any existing numbers, and records reflect the change. The same approach applies to delivery challans under the corresponding rule. Ensure no overlap between old and new series and maintain clear documentation to demonstrate uniqueness and continuity for compliance.