With the new financial year around the corner, it would be
pertinent to ensure adherence with certain statutory compliances
under the GST legislation. Here's all you need to know to
stay compliant.
Document Series for FY 2025-26
Legal Provisions
As per the CGST Rules, every GST document issued by the
registered person such as tax invoice, bill of supply, debit/credit
note, etc. should be serially numbered, in one or multiple series
and be unique for every financial year.
Actions Required
Unique and consecutively numbered series with a maximum of 16
digits comprising of alphabets, numbers, and special characters
such as hyphen ‘-' or slash ‘/' to be
ensured from 1 April 2025.
