Non inclusion of GSTN number of recipient of goods in tax invoice
This query is : Resolved
abhijit majumder
(Querist)
14 July 2025
Sir
'A' supply goods to 'B'. Both are business entity and both have GSTN.
While raising Tax invoice by A(supplier of goods) , A mention his GSTN number but iwas not mentioning GSTN number o B(recipient of goods).
Does it prevent B(recipient of goods) to avail Input tax credit subsequently ?
What GST law states in this regard?
Regards
CS
'A' supply goods to 'B'. Both are business entity and both have GSTN.
While raising Tax invoice by A(supplier of goods) , A mention his GSTN number but iwas not mentioning GSTN number o B(recipient of goods).
Does it prevent B(recipient of goods) to avail Input tax credit subsequently ?
What GST law states in this regard?
Regards
CS
15 July 2025
Tax invoice if issued to B2B, it must bear the GSTN of that registered person unless it is not available or quoted to the supplier. However, if the bills are shown in 2B then input tax credit can be claimed. otherwise it might result in loss of input tax credit to the recipeint unless rectified.
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