Section 33 of CGST Act 2017: Tax Amount to be indicated in Tax Invoice/ Other Docs

Provisions under Section 33 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Amount of Tax to be indicated in Tax Invoice and Other Documents”, are as under:

Section 33 of CGST Act 2017: Tax Amount to be indicated in Tax Invoice and Other Documents (CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 33 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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