Amount of tax must be prominently indicated in invoices and related documents, ensuring tax forms part of the price. Where a taxable supply is made for consideration, the person liable to pay the tax must prominently indicate the amount of tax in all assessment records, tax invoices and similar documents, and that indicated tax amount constitutes part of the price charged for the supply.
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.
Amount of tax must be prominently indicated in invoices and related documents, ensuring tax forms part of the price.
Where a taxable supply is made for consideration, the person liable to pay the tax must prominently indicate the amount of tax in all assessment records, tax invoices and similar documents, and that indicated tax amount constitutes part of the price charged for the supply.
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