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Continuous serial bill nos

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mukund

manager

359 Points Posted on 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?

Replies (4)

Quick Summary

This discussion clarifies whether a developer can continue their voucher and bill serial numbers from the previous financial year into the new one under GST. The answer is yes, as Rule 46(b) of the CGST Rules 2017 allows for consecutive serial numbers within a financial year. However, it's crucial to ensure that new bill numbers do not duplicate previously issued ones to avoid issues with E-Way Bills, GSTR 1, or refund applications on the GST portal.

annu Goyal

641 Points Posted on 24 July 2020

Yes, he can continue

Sagar Patel

Tax and Business Consultant

5533 Points Posted on 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.