Serial number of invoices

This query is : Resolved 

(Querist)
05 April 2019 Is it mandatory to start serial number from 1 for a new financial year as per Rule 46 of CGST act? Is it okay to continue the serial number from the previous year?

06 April 2019 No it is not o.k to continue the serial number from the previous year
-
Advisory has been issued by GSTN for invoicing w,e,f, 01 April 2019 . It has been stated that invoice number
should be unique for a financial year

Extract of Advisory :-
Attention of all taxpayers is invited to 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.



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