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Continuous serial bill nos

mukund (manager) (480 Points)

24 July 2020

My client is developer. He pay the gst on advance rec'd, he want to continue the voucher serial nos for the FY 20-21. Last voucher of March 20 is 148. and he want to continue the v no from 149 onwards and also want to continue the bill no.
so is it allowed in gst?

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4 Replies

annu Goyal (1102 Points)
Replied 24 July 2020

Yes, he can continue

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 24 July 2020

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.
So, You can continue the serial number or can change the serial number series from new F.Y as per your choice

Note : Your bill number should not be same as old isssed bill no, otherwise taxpayers may face problem while generating E-Way Bill on E-way bill system or furnishing their Form GSTR 1 or for applying for refund on GST Portal.