THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
TAX INVOICE, CREDIT AND DEBIT NOTES
Section 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.