Rule 46

01.04.2018

As per Rule 46(b) of the CGST Rules, 2017

A new bill book is to be maintained for every new Financial Year.

Today i.e. 01/04/2018 is the beginning of new Financial Year 2018-2019. Hence, the organization has to comply with the above mentioned rule.

Please note -

This _bill book has to be unique (using mixture of alphabets, numbers, hyphen, etc.)_ and consecutively numbered.
The maximum digits allowed are 16 (including Special Characters).

Example of unique series
01/2018
MH/01/2018
NCJA/MH/01/2018


Does this mean I have to compulsorily get a new bill book with 001 as it's series or I have to just ensure that bill no. are not repeated to make them "unique"

pls advice urgently.
Replies (7)
Yes... You are correct.

Also I get the msg from my Friends and My seniors...

But,
I'm not satisfied with this news. Bcoz, No more points anyway in this section about the Sec 46(b) of CGST...

So, Wait further clarification from CBEC...
The rule doesn’t say a new bill book is required... it says a series unique to the financial is a must

The CGST Rules provides that serial number should be unique for each Financial year.  It is at your discretion to start series again with 001 or contine with the existing series.

NOW IT IS CBIC
I Have also have the same quiry

it is confusing so better is . start new bill book with unique code begning from 1/2018-19, etc ther will be no duplicacy and confusion

Sir Is there any rule of the tax invoice is should compulsory authorize and sign of registered proprietor partner? Without sign any penalty levy?

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