Is pan no is compulsory on tax invoice is

Dear Rupa,

As per Section 86 of Maharastra VAT Act.

The tax invoice issued under sub-section (1) shall contain the following particulars on the original as well as on all the copies thereof,-

(a)        the words “tax invoice” in bold letters at the top or at any prominent place,

(b)        the name, address and registration certificate number of the selling dealer as well as the name and               address of the purchasing dealer,

(c)        an individual serialised number and the date on which the tax invoice is issued, .

(d)        descripttion of the goods, the quantity or as the case may be, number and price of the goods sold                 and the amount of tax charged thereon indicated separately, and

(e)        signed by the selling dealer, or his servant, manager or agent duly authorised by 

Further, It is advisable to put PAN on the Tax invoice to avoid any legal difficulties in future. But there is no mandatory requirement under VAT Acts to put PAN on Tax Invoice

Thank you so much for the revert it is really helpful to me