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

Provisions under Section 33 of the CGST Act 2017 relating to “Amount of Tax to be indicated in Tax Invoice and Other Documents”:

Section 33: Tax Amount to be indicated in Tax Invoice and Other Documents (CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 33 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.