Invoice number in gst - unique for a financial year

CA NIRAJ JAIN (CA) (30 Points)

12 April 2018  

Gst requires Tax invoice number to be generated consecutively and each tax invoice will have a unique number for that financial year.

What is the purpose of unique invoice number?

Can simply restarting the invoice sequence from 1,2,3..... and so on mean unique for each financial year?