Section 46 of the cgst rules, 2017 provides “a consecutive s

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vijay kumar goyal (Querist)
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23 September 2017 Dear Sir,
My question is Section 46 of the CGST Rules, 2017 provides “a consecutive serial number of Invoice.
A GST dealer sell product many portal Like : Filipkart, amazon etc. but serial number of Invoice auto generated by system ( for example)
Filipkart : Fa00001,...........10
Amazon : IN-01 ................10,

It is right or wrong under GST

Thanks

Chhatra Singh Dugar

Chhatra Singh Dugar (Expert)
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23 September 2017 Yes you can have different series for the sake of accounting convenience. No such binding is there in GST Act.

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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23 July 2025 Your question relates to **Section 46 of the CGST Rules, 2017**, which deals with the **format and requirements of a Tax Invoice**, particularly about **serial numbering**.

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### 🧾 **What Section 46 of the CGST Rules Says:**

Section 46 (of the CGST Rules), read with **Rule 46(b)**, mandates:

> “A **consecutive serial number not exceeding sixteen characters**, in **one or multiple series**, containing **alphabets or numerals or special characters** (like hyphen or slash) **unique for a financial year** shall be mentioned on every tax invoice.”

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### ✅ **Now to Your Scenario:**

You are selling through **multiple e-commerce platforms**, like:

* **Flipkart** uses auto-generated invoice numbers: `FA00001`, `FA00002`, etc.
* **Amazon** uses: `IN-01`, `IN-02`, etc.

This means:

* You are **maintaining separate series for each platform**.
* Each series is **consecutive** and **unique for the financial year**.

👉 **This is absolutely permitted** under Rule 46. The law **allows multiple series** of invoice numbers **as long as each is consecutive and unique**.

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### ✅ **Conclusion:**

✔️ **It is **RIGHT** under GST** to use separate invoice number series (e.g., `FA0001` for Flipkart, `IN-01` for Amazon), **provided**:

1. Each series is **consecutive**.
2. Each series is **unique within the financial year**.
3. The invoices are **properly documented** and **reflected in your books and GSTR filings**.

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Let me know if you want a sample format for multi-series invoicing or guidance on reconciling e-commerce sales with GSTR-1!

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