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Serial number of invoices

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(Querist)
05 April 2019 Is it mandatory to start serial number from 1 for a new financial year as per Rule 46 of CGST act? Is it okay to continue the serial number from the previous year?
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
06 April 2019 No it is not o.k to continue the serial number from the previous year
-
Advisory has been issued by GSTN for invoicing w,e,f, 01 April 2019 . It has been stated that invoice number
should be unique for a financial year

Extract of Advisory :-
Attention of all taxpayers is invited to Rule 46 (b) of the CGST Rules 2017, which specifies that the tax invoice issued by a registered person should have a consecutive serial number, not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters – hyphen or dash and slash symbolized as “-” and “/” respectively, and any combination thereof, unique for a financial year.
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