Regarding Invoice serial number

whether serial number of invoice can't continuation of in current year or new serial number started? Any provision stated the above in GST act?
Replies (2)

Every finanacial year should begin with new Invoice series under GST. Please refer rule 46 (b) of CGST rules.

Mr dayananda kakade,in rule 46(b) ....no any provision to restart invoice number.......it contained only the field which are to be filled in an invoice

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