Section 32

“the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017)Union territory Regulations of Delhi · 2017

(l) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act.

(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.

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, 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.

Where this provision sits

Act	“the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017)
Section	32
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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