Change in Invoice Numbering Mid-Year under GST

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hange in Invoice Numbering Mid-Year under GST<br> Query (Issue) Started By: - Raghav Mehra Dated:- 12-9-2025 Last Reply Date:- 12-6-2026 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>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 Sep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tember 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)....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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? Reply By Sadanand Bulbule: The Reply: &nbsp;As per Rule 46[b] of the CGST Rules, invoice numbers only need to be unique fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r 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. Reply By KASTURI SETHI: The Reply: I concur with the reply of Sh.Sadanand Bulbule, Sir. In cas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, invoice no. is not distinct, GST Web Portal will itself not allow. Reply By Raghav Mehra: The Reply: Got it, Thank you for replying. Reply By Ganeshan Kalyani: The Reply: 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.<br> Dis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cussion Forum - Knowledge Sharing ....