My client is developer. He pay the gst on advance rec'd, he want to continue the voucher serial nos for the FY 20-21. Last voucher of March 20 is 148. and he want to continue the v no from 149 onwards and also want to continue the bill no.
so is it allowed in gst?
4 Replies
Sagar Patel
(Tax and Business Consultant)
(11611 Points)
Replied 24 July 2020
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.
So, You can continue the serial number or can change the serial number series from new F.Y as per your choice
Note : Your bill number should not be same as old isssed bill no, otherwise taxpayers may face problem while generating E-Way Bill on E-way bill system or furnishing their Form GSTR 1 or for applying for refund on GST Portal.
So, You can continue the serial number or can change the serial number series from new F.Y as per your choice
Note : Your bill number should not be same as old isssed bill no, otherwise taxpayers may face problem while generating E-Way Bill on E-way bill system or furnishing their Form GSTR 1 or for applying for refund on GST Portal.
Sagar Patel
(Tax and Business Consultant)
(11611 Points)
Replied 24 July 2020
Your most welcome, sir
Recent Topics
- Relief for Delayed Filing of Tax Forms
- Expire stock
- INCOME TAX AY 25-26
- Experienced CA firm for accounting & auditing
- Regarding Perquisite Tax on ESOP - Unlisted Compan
- Casual Taxable Person under GST
- Extended Date of GSTR-1 for the month of July 2020
- NRO Interest - Taxed at source and in Foreign Coun
- Clarity needed on effective date
- Income Tax Refund Deadline Shortened to Five Years
Related Threads
CAclubindia
