GST
Unique invoice numbers for e-invoicing
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Facts
Rule 46 requires a consecutive serial number unique for a financial year, of up to 16 characters, using letters, numbers, hyphen or slash. Since IRN depends on the document number, each GSTIN must keep its numbering unique.
Provisions and law
- Rule 46, CGST Rules 2017Contents of a tax invoice, including a unique serial number up to 16 characters per financial year
- Rule 48(4), CGST Rules 2017Notified persons must upload invoice details to the IRP and get an IRN
Analysis
Two GSTINs can have the same number because the IRN also uses GSTIN. But within one GSTIN, reusing a number, even for a cancelled IRN, causes duplicate errors. Prefix series by branch and financial year, for example DL/26-27/0001.
Conclusion
- Design series per GSTIN and per financial year
- Keep numbers within 16 characters
- Never reuse a number, even after cancellation
- Reset series on 1 April
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E-invoice onboarding and IRN generation
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