Amount of tax to be indicated in tax invoice and other documents

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Central Goods and Service Tax Act, 2017

Amount of tax to be indicated in tax invoice and other documents (Sec. 33)


Notwithstanding anything contained in this Act or any other law for the time being in force, where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made.

Notes

  • This section provides that where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate the amount of tax forming part of the price in all documents relating to assessment, tax invoice and other like documents.

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