Question 14 - Will GSTN generate a unique identification for each invoice line in GSTN system - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 14. Will GSTN generate a unique identification for each invoice line in GSTN system?

Ans. No, GSTN will not generate any new identification. The combination of Supplier’s GSTIN, Invoice no and Financial year with HSN/SAC Code will make each line unique.