GSTR 4 annual return FILING

If unregistered dealer does not provide his PAN number, how to mention my purchase ( URD) in GSTR 4
Replies (2)
Quick Summary
This discussion clarifies how to file your GSTR 4 annual return when dealing with unregistered suppliers who don't provide a PAN. It confirms that a PAN is not mandatory for these suppliers. Instead, you can use their trade or legal name when reporting purchases from unregistered dealers in your GSTR 4.

PAN is not mandatory so you can enter the trade/legal name of such supplier.
Not mandatory

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