GST
Separate invoice series for each GSTIN
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Facts
Each GSTIN is a distinct person. Each must keep its own invoice series, unique within that GSTIN for the year.
Provisions and law
- Sec 25(4), CGST Act 2017Each registration is a distinct person
- 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
Analysis
Use a state prefix like DL/26-27/0001 and HR/26-27/0001. Each GSTIN reports its own Table 13. Stock transfers between them also need invoices. Using the same series in two GSTINs is not a breach by itself, but distinct prefixes avoid confusion in e-invoicing, e-way bills and buyer reconciliations.
Conclusion
- Set a state prefix for each GSTIN.
- Keep series separate.
- Report Table 13 per GSTIN.
- Invoice stock transfers between states.
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Invoice series, numbering and document summary (GSTR-1 Table 13)
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