Missed s.no in debitnote/credit note

If you've accidentally missed a serial number on a debit or credit note, don't panic. While consecutive serial numbers are required for a financial year, a single gap isn't a critical error. The best practice is to document the missed number as 'cancelled/not used' in your records and report it in GSTR-1 Table 13. Avoid issuing the missed number out of sequence; instead, proceed with the next available number and keep an internal note explaining the omission for audit purposes.