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We should be able to change the item number. This is normal business requirement and users are use to of this feature and in the production implementation this requirement is basic requirement. In my current project its very important business requirement cus of the intercompany transactions.
STATUS DETAILS
Needs Votes
Ideas Administrator

Thank you for your feedback. Currently this is not in our roadmap; however, we are tracking it and if we get more feedback and votes, we may consider it in the future.

Sincerely, 

Beatriz Nebot Gracia, 

Program Manager, Microsoft