GST
Separate invoice series for branches or counters
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Facts
Yes. Rule 46(b) allows one or multiple series. Each series must be consecutive and unique within the financial year for that GSTIN.
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
- Sec 37, CGST Act 2017Details of outward supplies in GSTR-1
Analysis
Use a prefix for each counter, such as C1/26-27/0001, C2/26-27/0001. In GSTR-1 Table 13, report each series as a separate line with from and to numbers, total, cancelled and net issued.
Conclusion
- Assign a prefix per counter or branch.
- Keep each series consecutive.
- Report each series separately in Table 13.
- Reconcile counter totals with GSTR-1 monthly.
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Invoice series, numbering and document summary (GSTR-1 Table 13)
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