Note: Section 6 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color.
Section 33 of CGST Act provide for the amount to be indicated in tax invoice and other documents. It is very important provision. When there is any movement for consideration then amount of tax to be written on invoice or any other tax document.Section 31 of CGST Act provide for the 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.”
(As given in section 33 of CGST Act)
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