Find
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.
GST
Unique invoice numbers for e-invoicing
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Rule 46, CGST Rules 2017; Rule 48(4), CGST Rules 2017
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.
Close
- 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
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.