Pan is mandatory

This query is : Resolved 

01 June 2018 PAN is mandatory for invoice any notification/Circular.

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.

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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