<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Section 46 of the CGST Rules, 2017 provides that invoice may have &quot;a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as &ldquo;-&rdquo; and &ldquo;/&rdquo; respectively, and any combination thereof, unique for a financial year&quot;. Therefore, a supplier can have multiple series for the same year, so long as the same series is not used across financial years. Therefore, you may have a different invoice series for each location having consecutive serial numbers running across that series.</span></span></p>