Invoice no. problem

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This query is : Resolved

Ashish Agarwal (Querist)

20 May 2019 Mine is a 100% proprietorship export firm wherein I issue only export invoices. My export invoices are numbered like 01-EXP-2019....02-EXP-2019 and so on. Now I am selling a MEIS license which is a local sale and it is a exempted sale under GST. My query is that WHAT INVOICE NO. SHOULD I USE FOR THIS SALE ? Like if my last export invoice was 04-EXP-2019, should I use just 05/2019 as the invoice no. and thereafter use 06-EXP-2019 for the next export invoice ?? OR should I use a seperate series beginning with 01/2019 as invoice no. for this MEIS License sale ? Will the system accept 2 invoices with the same nos ( 1 export and the other local sale ) Please advice... Thanks

CA Altamush Zafar

CA Altamush Zafar (Expert)

21 May 2019 You can use a separate series. No problems there.

CMA Bhavya

CMA Bhavya (Expert)

21 May 2019 Dear Ashishji,

Their is no issues in maintaining separate series for local sales and unlike earlier you need not to give any written intimation to the department of your Series of Invoices as per GST As per Rule 48(3) of CGST Rules 2017:

The serial number of invoices issued during the Tax period shall be furnished electronically through the common portal in the form of GSTR-1, thus monthly returns are sufficient ,no need to write to Jurisdiction officer for the intimation of invoices. as per Rule 48(3) of CGST Rules 2017.

In GSTR-1 return : Tab.13. i.e Document issued you can mention your Export Invoices Seperately Ex:01-EXP To 10-EXP and
2. Add Document : you May add Local Inter and Intra Sales Invoice Numbers.

Hope this answer is helpful for your query.

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