LatestGoods & Service Tax (GST) 29 June 2026
GST Invoice Numbering
The GST invoice numbering and delivery challan numbering rules are being questioned in relation to e-way bills, with two e-way bills issued for the same goods by the supplier and the recipient for storage with the same vehicle number, raising concerns about compliance with GST rules and regulations, and the need for clarity on the correct procedure for issuing e-way bills in such situations to avoid any potential penalties or fines
The issue of GST invoice numbering and delivery challan numbering has been raised in relation to e-way bills.
Two e-way bills are issued for the same goods, one by the supplier and one by the recipient for storage, with the same vehicle number.
The questions are:
- Is this in line with GST rules?
- What are the implications of having two e-way bills for the same goods?
Some key points to consider are:
- GST rules require a unique invoice number for each consignment
- E-way bills are mandatory for goods valued over 50,000 rupees
- Penalties can be imposed for non-compliance with GST rules and regulations
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