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Section 33 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
33. Amount of tax to be indicated in tax invoice and other documents.-
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.
Related Sections
- Section 47: Levy of late fee
- Section 126: General disciplines related to penalty
- Section 37: Furnishing details of outward supplies
- Section 74: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
- Section 26: Deemed registration
Related Acts
* Only for reference.