According to Rule 46 (b) of the CGST Rules 2017, it has been specified that the tax invoice issued by a
registered person
should have a consecutive serial number,
not exceeding 16 characters
in one or multiple series
containing alphabets or numerals or special characters and any combination thereof
unique for a financial year.
This rule implies that with the start of new financial year 2019-20 (w.e.f. 01/04/2019), a new invoice series,
unique for the financial year is to be started by the GST taxpayers.
Similar provision is there in Rule 49 of the CGST Rules 2017, in respect of issue of Bill of Supply by registered
taxpayers availing Composition Scheme or supplying exempted goods or services or both.
If the provisions of Rule 46 or Rule 49 are not adhered to, apart from being a compliance issue, taxpayers may
face problem while generating E-Way Bill on E-way bill system or furnishing their Form GSTR 1 or for
applying for refund on GST Portal.
It is therefore necessary that suitable modification may be made by the taxpayers in this regard in their
invoices or bill of supply, to avoid any inconvenience in the future.
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