Pan not gst base invoice

Not necessary at all when GSTIN quoted (as PAN already incorporated in GSTIN)

SEC 206aa APPLICABILITY is it not applicable for quaoting PAN ??

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.