Section 33 of CGST Act, 2017 – Amount of tax to be indicated in tax invoice and other documents

The Central Goods and Services Tax Act, 2017

Chapter-VII Tax Invoice, Credit and Debit Notes

Section 33: Amount of tax to be indicated in tax invoice and other documents.

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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].