Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Change in Invoice Series

Rahul Pandey Amdehi (CA Practice) (24 Points)

02 February 2019

Hello to All,

I am facing a problem related Invoice series, because one of my friends in hotel industry has two Bill Book (Bill of Supply and Tax invoice) and he is issuing two bills, Bill of Supply for Nil rated supply and Tax invoice for the taxable supply.
but now he want to install billing software, and using this software they can issue only one invoice.

so my question is that, Can he change the Invoice series in this financial year or not. ?

Reply
Follow
Share

5 Replies

Sanjiv Rajpoot (3430 Points)
Replied 02 February 2019

I think you can change invoice series

confirm others also

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Vinay Garg (Student cum businessman cum professional) (859 Points)
Replied 02 February 2019

You may change the series by providing a written intimation to the GST department officer along with reasons for the same.

Afreen Fatima (Aricle Assisstant (Final Year)) (129 Points)
Replied 02 February 2019

As per rule 46 of CGST rule 2017 one or multiple series of invoice number can be maintained but each invoice number should be unique for a financial year.

Rahul Pandey Amdehi (CA Practice) (24 Points)
Replied 02 February 2019

Afreen Fatima, but my query is about change in invoice series in same financial year.
because software can generate only one series not both (BOS & Tax Invoice).

Afreen Fatima (Aricle Assisstant (Final Year)) (129 Points)
Replied 02 February 2019

As per my view you can change the series, but you need to maintain separate series for BOS and TI.(You can refer Rule 46 and 49 and definition of invoice Sec. 2(66).