new bill book requirement

Rule 46 of CGST Rules does not mandates a taxpayer to freshly start an invoice series for the new financial year. Taxpayer can continue the invoice serial number from where he left on the 31st March. An important point that needs to be kept in mind is that combination series of such invoice number shall be UNIQUE for that FINANCIAL YEAR. However, it is purely a taxpayer’s choice and convenience if someone wants to start a fresh invoice number series.