Tax indication requirement: suppliers must specify the tax component in invoices and assessment documents under GST law. Every person liable to pay tax on a supply made for consideration must prominently indicate the amount of tax that forms part of the price in all tax invoices, assessment records and other similar documents, making the tax component separately disclosed as part of transaction documentation for assessment and tax administration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax indication requirement: suppliers must specify the tax component in invoices and assessment documents under GST law.
Every person liable to pay tax on a supply made for consideration must prominently indicate the amount of tax that forms part of the price in all tax invoices, assessment records and other similar documents, making the tax component separately disclosed as part of transaction documentation for assessment and tax administration.
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