Regulation 79
Tax shown on receipt
of Goods and Services Tax (General) Regulations 1993
Subsidiary LegislationIn forceProvision 117 of 188
Regulation 79
Any taxable person who issues a receipt required under section 44 of the Act for any supply of goods or services which he, she or it makes must indicate on the receipt —
(a)
the name and registration number of the supplier;
(b)
the date of issue of the receipt; and
(c)
the total amount payable including the total tax chargeable on the supply.