Clarification on Monthly Reset of Invoice Serial Numbers under GST

This query is : Resolved

Sunil Patnaik (Querist)
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08 July 2025 I seek your kind guidance on the following matter related to invoice numbering under GST:

Due to Larges number of invoices we are considering to issuing invoices where the invoice serial number resets to "01" at the beginning of each month — for example, starting from "01" on April 1st and continuing sequentially throughout the month, then again starting from "01" on May 1st, and so on for each subsequent month.

Kindly clarify whether this monthly reset of invoice numbering is permissible under the GST rules and whether it would meet the compliance requirements under Rule 46 of the CGST Rules.

Your expert opinion in this regard will be highly appreciated.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 July 2025 Two invoice numbers should not be same. Here it will break the rule as every month it will start with '01'

Sunil Patnaik

Sunil Patnaik (Querist)
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09 July 2025 Ok Sir, If i Issue the invoice pattern like ABC/Apr/01-2025-26 to till Last date of April. and again for May like ABC/May/01-2025-26 to till last date of May. for June ABC/June/01-2025-26 to till last date of June.
Can i issue the invoice pattern like this ?? Please suggest

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 July 2025 Numerics remaining same will create problem, as such it may be objectionable. Better to convert months in to numericals. So the above said numbers will be 04/01/25-26 and 05/01/25-26 so on...

Sunil Patnaik

Sunil Patnaik (Querist)
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09 July 2025 Thank you sir for valuable suggestion.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 July 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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26 September 2025 Good luck...

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