Question23:

Please suggest that wef 01/04/2018 new series starting from 001 with prefix any as per requirement is compulsory or continuing numbering from previous year can be running .
As earlier in central excise it was compulsory to start from new serial in next financial year and in VAT authorities their was no any such restrictions to start a new series.
As per Rule 46 of CGST stated as "A consecutive serial number not exceeding sixteen characters, in one or multiple series ,containing alphabets or numerals or special character -hypen or dash and slash symbolized as  "-" and "/" respectively, and any combination thereof, unique for a financial year. 

Answer:

We agree with your view point even if  you are not changing the invoice number but printing a new number in continuation to the number used in previous year it fulfills the requirement of unique invoice number

The law simply says that there should  not be two invoice with same serial number in one financial year

 But we will suggest you to start new series of all the document (Invoice challan etc) this will make your control on documents easier and will help you at the time of audit assessment raid etc (Reply dt. 27/3/2018)