Composition Dealers do not get Input Credits so don't bother to give their GSTIN details.
But is it Mandatory for them to provide their GSTIN details to their supplies who are Regd under GST ?
Dear Sanjay,
As per Rule 46, CGST rules, 2017 an invoice should contain GSTN numbers of both supplier and recipient if they are registered. Therefore, though the composition dealer is not entitled for input, they need to share GSTN to the supplier.
CAclubindia
