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

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.