Section 33 of CGST Act 2017: Tax Amount to be indicated in Tax Invoice/ Other Docs

Section 33 : “Amount of Tax to be indicated in Tax Invoice and Other Documents” (CGST Act, 2017)

Provisions under Section 33 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Amount of Tax to be indicated in Tax Invoice and Other Documents”, are as under:

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.

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