Posted on by abhishek

Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food and is non-air-conditioned. Caterpillar wants to know:Can they issue separate series of tax invoices for their supplies from first floor, ground floor and takeaway counter

  1. In accordance with the provisions of Rule 46(b) of the CGST Rules, 2017 the tax invoice need to be serially numbered not exceeding sixteen characters, in one or multiple series.
  2. As such, they can issue different series of tax invoices as stated but it must
    conform to the requirements as given in the said rule.

(FAQ 10(vii): FOOD PROCESSING)