Gst inoice numbering, Goods and Services Tax - GST

[Vijay K]

Dear Mates,

I'm a new startup of proprietorship firm (Registered Under Service Tax / GST / Turnover 15 Lacs) and want to know is Serial Numbering on Invoice will be compulsory? like INV0001, INV0002, etc.

Because till now I was use to send based on customer's UID such as:

Customer UID: 785881
Invoice No.: INV/785881/1, etc.

So what can do? Because I'll get business if I use INV0001, etc. because then customer will be able to see I don't make business.

Looking for serious help. Thanks

Posts / Replies

[KASTURI SETHI]

Serial No. is compulsory.

[prakash kumar]

I don't see any problem in using any prefix or suffix in Invoice Sr No. You are allowed to mention Customer UID as suffix with the Invoice Sr No.

But Invoice sr must be a Number in ascending order.

Also Invoice No must not exceed 16 character.

I request other professional colleagues to give their valuable comments on the issue.

[KASTURI SETHI]

Yes. I agree with Sh Prakash Kumar ji. He has nicely explained. My reply has been elaborated.

[Vijay K]

Dear Kasturi ji & Prakash ji,

Thanks for your reply your advice really helped me. But just to clarify again I'm sending like based on customer UID and then increment in serial number. So is it fine?

Customer UID: 785881
Invoice No.: INV/785881/1, etc.

Customer UID: 785882
Invoice No.: INV/785882/1, INV/785882/2, etc.

Looking for your help. Thanks

[KASTURI SETHI]

Dear Sh.Vijay Ji,

In my view, there is nothing wrong in the specimen to be given on the invoice. Rather, it is plus point for you as you are giving identity of the Customer on the invoice itself. Mention of additional information on the invoice is not harmful. However, information required to be given as per GST law must not be missed.

[Vijay K]

Dear Kasturi Ji,

Thanks for your help. So you mean to say I can make Invoice based on Customer's UID, right? Sorry for repeating the question but being a startup I'm bit scared and I don't want any legal proceeding against me due to some small mistake 

Customer UID: 785881
Invoice No.: INV/785881/1, etc.

Customer UID: 785882
Invoice No.: INV/785882/1, INV/785882/2, INV/785882/3, etc.

Customer UID: 785883
Invoice No.: INV/785883/1, INV/785883/2, etc.

Thanks

[KASTURI SETHI]

Dear Sh.Vijay Ji,

First of all there is nothing to be panicky. Main issue is there should not be revenue loss. The department is concerned with correct and true revenue. You may not mention customer's UID in the invoice no. itself. You can write "Invoice No. 00001/2017-18 and so on". Nobody is going to issue SCN for mentioning Customer's UID on the invoice which is additional information. You are not disturbing the particulars or purpose of issuing of invoice. Have you seen any prescribed pro forma for invoice in the GST Acts/Rules/Circulars ? Specimen invoice is based on the prescribed particulars to be mentioned.

You will not invite litigation on this flimsy ground.

[sanjeev jadhav]

Dear Kasturi Sir,

Can we use two series of invoices under GST. At present we are using two series of invoices which we have intimated to Central Excise. Can we follow same procedure of invoicing in GST.

[KASTURI SETHI]

Yes. You can. Inter-state, intra State.

[sanjeev jadhav]

Thanks you Sir.

[Vivek anandhan]

Dear Expert

Can we continue Invoice sl. no. of pre GST raised or we have to start sl. no. from 1 in post GST

[KASTURI SETHI]

It is better to start with new serial no. as most of particulars stand changed. It is a new era in taxation. The whole system is changed now.

[Narendra Soni]

I am 100% agree with Mr. K L Sethi Sir

[Rohit Bhura]

We are a trader can we similarly maintain different Invoice Book. Invoice no 1 to 50 for location A, 51 to 100 for laction B, 101 to 150 for location C and similar for other locations such that invoice no are unique for a financial year

So if on day 1, we dispatch Material from location A & D we issue Invoice no 001 & 151 from respective location

On day 2, we dispatch Material from location B & E we issue Invoice no 051 & 201 from respective location

On day 3, we dispatch two trucks from location D with invoice no. 152 & 153

And so on...
in that case our invoice no. if shorted chronically they would be something like this 001, 151, 051, 201, 152, 153, 002, 052 ........

We just wanted to confirm if this is allowed under GST rules. Under Rule 46 point B of ‘Central Goods and Services Tax (CGST) Rules 2017 it says that one or multiple series of invoice can be maintain, does it refer to the case I have mentioned above.