Section 46 of the cgst rules, 2017 provides “a consecutive s
This query is : Resolved
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
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
23 September 2017
Yes you can have different series for the sake of accounting convenience. No such binding is there in GST Act.
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**.
---
### 🧾 **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.”
---
### ✅ **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**.
---
### ✅ **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**.
---
Let me know if you want a sample format for multi-series invoicing or guidance on reconciling e-commerce sales with GSTR-1!
---
### 🧾 **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.”
---
### ✅ **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**.
---
### ✅ **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**.
---
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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