Invoice Series Issue

[Prashant patra]

Dear Experts

Pl. suggest your opinion on below

We have sent our consignment to West Bengal vide invoice no. 303 on dated 04.07.12 due to some waybill value concern we have split the same invoice & give a seris like 303 & 303 A.

This is not correct as per the laws but i need your expert opinion to resolve this.

Best Regards

Prashant patra

AI Summary

Invoice serialisation requirements: suffixes on invoice numbers violate rule and should be disclosed to tax authorities to avoid issues.
Invoices must be serially numbered and the addition of alphabetic suffixes to an invoice number is not permitted; this breach should be disclosed to the department as a bona fide irregularity since returns (ER-1) cannot show suffixed numbers. Taxpayers should notify authorities, state the value and duty paid, and explain the reason for splitting the invoice to regularise the position and avoid future compliance issues.