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Clarification on consecutive serial number in gst invoice

Jahn Das (Other) (11 Points)

02 April 2018

I have several ecommerce websites, and each runs on its own database and creates its own sequence of invoice numbers.

Does GST allow us to have multiple invoice sequences for different sites/branches, etc. Or do the invoice numbers have to be consolidated and all match eachother sequentially.

Could I have two sets of invoice lists:

SITE1-0001, SITE1-0002, SITE1-0003...

and

SITE2-0001, SITE1-0002, SITE1-0003...

When I save copies of the invoices, do I keep them in two separate folders, or do I merge them based on dates?

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8 Replies

Divakar (Student CA Final ) (11857 Points)
Replied 02 April 2018

Yes maintain portal wise invoice... As they generated differently in every portal... In GSTR1 give portal wise ur bill book details... Nothing wrong in that... In every portal they r in serial number

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CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 02 April 2018

You can use multiple invoice series in gst but no one use same invoice no. in a single year.

Nirmal Somani (CA) (23 Points)
Replied 03 April 2018

Is there any restriction on using same invoice number in different financial year? As per my understanding Rule-46(b) of the CGST Rules states to maintain unique invoice number in 'a financial year' not every financial year.

Further, is there any condition which requirs that serial number should always start from 1 or A ? In other words , for Financial year 2018-19 can invoice number starts from 51 as invoice number 1-50 has been issued in FY 2017-18?

Divakar (Student CA Final ) (11857 Points)
Replied 03 April 2018

The law requires you to maintain continuous numbering for your documents and not repeat the utilized numbers in a financial year. These rules apply to all documents such as Sales Invoice, Credit Notes, and Debit Notes. However, the law permits you to have a different book series number for different nature of bill or bill of different branches within the state having same GSTIN numbers.

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Divakar (Student CA Final ) (11857 Points)
Replied 03 April 2018

Its advisable use a series in a financial year... Yes u can maintain same bill no... Loke in Fy 17-18 u use bill book no 1-100 and from 18-19...just mentioned FY in ahead of ur bill no... Like 01/17-18 and 01/18-19