4
Test scenario
Dynamic form:
function addReg(){
  const template = $('#formX > div').last();
  const novo = template.clone();
  $(template).find('select').each(function(i) {
    $(novo).find("select").eq(i).val($(this).val());
  });
  novo.find('.form-group > label').remove();
  novo.find('.form-check-inline').removeAttr('style');
  $('#formX').append(novo);
}<link href="https://stackpath.bootstrapcdn.com/bootstrap/4.2.1/css/bootstrap.min.css" rel="stylesheet"/>
<script src="https://cdnjs.cloudflare.com/ajax/libs/jquery/3.3.1/jquery.min.js"></script>
<div class="container">
 <div class="row">
  <form id="formX" method="post" action="action.php" target="_blank">
    <div id="registro" class="form-row">
      <div class="form-group mr-2">
       <label for="item">Item</label>
       <select id="item" class="form-control" tabindex="-1" name="item[]">
        <option selected>Selecione...</option>
        <option value="1">Item 1</option>
        <option value="2">Item 2</option>
        <option value="3">Item 3</option>
      </select>
    </div>
    <div class="form-group col-md-1">
     <div class="form-check form-check-inline" style="padding-top: 30px;">
      <input class="form-check-input" type="checkbox" id="bf" value="S" name="bf[]" tabindex="-1">
      <label class="form-check-label" for="bf"><b>BF</b></label>
    </div>
  </div>
</div>
</form>
</div>
<div class="row">
  <button form="formX" type="submit" class="btn btn-primary mr-3" tabindex="-1">Salvar</button>
  <button class="btn btn-info" onclick="addReg()" tabindex="-1">+</button>
</div>
</div>Problem
When the checkbox, it takes the value. When not, it does not take.
Thus, the reference between the records is incorrect.
Example
Exit:
Array
(
    [item] => Array
        (
            [0] => 1
            [1] => 3
            [2] => 2
            [3] => 1
        )
    [bf] => Array
        (
            [0] => S
            [1] => S
        )
)
Expected
The ideal way out would be:
[bf] => Array
        (
            [0] => N
            [1] => S
            [2] => S
            [3] => N
        )
Or even:
[bf] => Array
        (
            [1] => S
            [2] => S
        )
Doubts
- What possible solutions to use arraywithcheckboxin this case?
- You can define the value of checkboxwhen unmarked?

Instead of using the names
item[]andbf[], useregistros[0][item]andregistros[0][bf], so in PHP you will have a$_POST['registros']that will be a array of array associative.– Woss