if your customer is registered than it is mandatory to mention his name and gstin, otherwise he will not be able to take credit of gst.....however in case of unregistered dealers, if bill value exceeds 50000, name and address of the dealer, address of delivery and state code is required....if value is below 5000, than not required
@ jimmy Karia., Yes. It's mandatory above 50k. But, You ll be give tax invoices above Rs. 200. Advisable to Prepare customer name and his state details in every invoices. Bcoz, that only is traceable.....