Section 33 - Tax Charged to be indicated in tax invoice and other documents

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Section/Rules/N/C/O

33.0

Purpose of Section 33

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33.1

Tax charged must be indicated in tax invoice or other documents

Section 32(1)

 

 

33.0 Purpose of Section 33

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Tax charged on invoice must be disclosed in tax invoice.

 

33.1 Tax charged must be indicated in tax invoice or other documents

Section 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,

taxable person 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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Tax charged on invoice must be separately indicated in tax invoice and other documents

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Section 31 read with the CGST Rules, inter alia, provides that tax invoice in addition to mandatory details shall also contain the amount of tax charged in respect of taxable goods (tax State tax, integrated tax, Union territory tax or cess).

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