Rule 46

kanish jain (41 Points)

01 April 2018  
01.04.2018

As per Rule 46(b) of the CGST Rules, 2017

A new bill book is to be maintained for every new Financial Year.

Today i.e. 01/04/2018 is the beginning of new Financial Year 2018-2019. Hence, the organization has to comply with the above mentioned rule.

Please note -

This _bill book has to be unique (using mixture of alphabets, numbers, hyphen, etc.)_ and consecutively numbered.
The maximum digits allowed are 16 (including Special Characters).

Example of unique series
01/2018
MH/01/2018
NCJA/MH/01/2018


Does this mean I have to compulsorily get a new bill book with 001 as it's series or I have to just ensure that bill no. are not repeated to make them "unique"

pls advice urgently.