GST
Changing invoice series in the middle of the year
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Facts
You can start a new series mid-year as long as numbers are unique within the year. Report the old and new series as separate lines in Table 13 for that month.
Provisions and law
- Rule 46(b), CGST Rules 2017Serial number in one or more series using letters, numbers, hyphen and slash, up to 16 characters, unique for the financial year
- GSTN advisory on Table 12 and Table 13 of GSTR-1/1ATable 13 (documents issued) made mandatory from the May 2025 return period
Analysis
If the old series ends at A-0450 and the new one starts at B-0001, show both in Table 13. Keep a note of the change. Avoid restarting the same prefix, since a repeated number in the same year breaks the rule.
Conclusion
- Close the old series and note the last number.
- Start the new series with a different prefix.
- Report both in Table 13.
- Keep a change note in your records.
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Invoice series, numbering and document summary (GSTR-1 Table 13)
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