Is it still mandatory to quote seprate PAN on invioce when we are quoting GSTIN ??
Vishwajeet Mathur (Article Assitant) (92 Points)
08 September 2017Is it still mandatory to quote seprate PAN on invioce when we are quoting GSTIN ??
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170177 Points)
Replied 08 September 2017
Not necessary at all when GSTIN quoted (as PAN already incorporated in GSTIN)
Vishwajeet Mathur
(Article Assitant)
(92 Points)
Replied 08 September 2017
SEC 206aa APPLICABILITY is it not applicable for quaoting PAN ??
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(170177 Points)
Replied 08 September 2017
Section 206aa of I T Act.......
"206AA. Requirement to furnish Permanent Account Number.—(1) Notwithstanding anything contained in any other provisions of this Act, any person entitled to receive any sum or income or amount, on which tax is deductible under Chapter XVIIB (hereafter referred to as deductee) shall furnish his Permanent Account Number to the person responsible for deducting such tax (hereafter referred to as deductor), failing which tax shall be deducted at the higher of the following rates, namely:—
(i ) at the rate specified in the relevant provision of this Act; or
(ii ) at the rate or rates in force; or
(iii ) at the rate of twenty per cent..........."""
Here supplier can separately furnish his/her pan no. to deductor (once for ever) , but quoting his/her PAN on tax bill is not mandatory.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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