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.

[Ganeshan Kalyani]

And, invoice series in 2025 (for instance) can be same in 2026. Invoice no. 001 in 2025 & same invoice no. 001 in 2026 is also accepted. Only thing is that in same year same invoice number cannot be repeated.

AI Summary

GST invoice numbering can change mid-year if each branch uses a distinct series and no serial number is duplicated within the year. Tax invoice and delivery challan numbering under GST must maintain a consecutive, unique serial number for each financial year, but the series may be changed mid-year if the new branch-wise format is distinct and no number is repeated within the same year. The same compliance principle applies to delivery challans: uniqueness within the financial year is required, while reuse of the same number in a different financial year is acceptable.