Yes it's not mandatory ... as the Mr. Raja Ji reply. Any way it's going to reflect in CNT/DNT section of 2A , the Recepient is liable to reverse it's ITC .
Yes it is mandatory as far as the parties Books of A/c is concerned .for every CNT of one party , there must be a DNT must be recorded by the other party. Then only the current closing balance of both the parties must be equalised.
Rajasir is right that it is not mandatory asper GST Rule is concerned.
CAclubindia
