Amended and updated notes on section 33 of CGST Act, 2017. Detail discussion on provisions and rules related to amount of tax to be indicated in tax invoice and other documents.
Chapter VII (Sections 31–34) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to tax invoice, credit and debit notes. Section 33 of CGST 2017 provides for amount of tax to be indicated in tax invoice and other documents.
Recently, we have discussed in detail section 32 (Prohibition of unauthorised collection of tax) of CGST Act 2017. Today, we learn the provisions of section 33 of Central GST Act 2017.
Section 33 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 33 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | VII |
| Chapter Name | Tax invoice, credit and debit notes |
| Section No. | 33 |
| Section Name | Amount of tax to be indicated in tax invoice and other documents |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 33:
- Rule 35: Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Section 33 of Central GST – Amount of tax to be indicated in tax invoice and other documents1
Section 33 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 33 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎