Whether a taxpayer in GST can maintain different sales invoice serial number?
Reply
As per Rule 46 of CGST Rules, 2017 Subject to rule 54, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars, namely,-
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;
Therefore, as per above provisions single or multiple series of invoices can be raised by the Registered Person.
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