Pan is mandatory

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Rajesh Uttam Khatpe

Rajesh Uttam Khatpe (Querist)
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01 June 2018 PAN is mandatory for invoice any notification/Circular.

CA Padmasri Manyam

CA Padmasri Manyam (Expert)
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01 June 2018 GSTIN of the recipient and the supplier is mandatory in the tax invoice as per Rule 46 of CGST Rules.

The GSTIN number contains the PAN of respective person. Disclosure of PAN number separately in the tax invoice is not mandatory requirement under GST.

CA Suresh Jain

CA Suresh Jain (Expert)
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02 June 2018 Your PAN number is not necessary on the invoice as per GSTAct. It is wise to mention if you are a supplier of Services. If you are asking about mention of PAN number of the customer, yes, it is necessary in certain cases not under GST but as per Income Tax Act.

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