No.
Proviso to Rule 36(2) of the CGST Rules, “Provided that if the said document does not contain all the specified particulars but contains the details of the amount of tax charged, descripttion of goods or services, total value of supply of goods or services or both, GSTIN of the supplier and recipient and place of supply in case of inter-State supply, input tax credit may be availed by such registered person.”
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