When do I need the customer's PAN?

Quick answerIn 3 steps

1. 1

   For a bill above ₹2,00,000 to a buyer without a GSTIN (Income-tax Rules, 2026, rule 159 — rule 114B before), whatever the payment mode.

2. 2

   The Payment box asks for “Buyer's PAN”. If they have none, they sign Form 97 (it replaced Form 60): tick the box that the form is signed and keep it with the bill.

3. 3

   A bill of ₹50,000 or more also needs the buyer's name and address (GST rule 46).