Section 33 of CGST Act - Amount of Tax to be Indicated in Tax Invoice and Other Documents
Section 33 of the Central Goods and Services Tax Act, 2017 requires a person liable to pay tax on a supply made for consideration to prominently disclose the amount of tax in the tax invoice, assessment-related documents and other similar documents.
Text of Section 33 of the CGST Act, 2017
Amount of tax to be indicated in tax invoice and other documents. - 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.
Meaning and Scope of Section 33
Section 33 is a disclosure provision in Chapter VII of the CGST Act. Its opening non-obstante clause gives the requirement overriding effect over inconsistent provisions in the CGST Act or any other law for the time being in force. Where a supply is made for consideration and a person is liable to pay tax on that supply, the tax component forming part of the price must be prominently indicated in the relevant documents.
The provision is intended to make the tax component visible rather than leaving it undisclosed within the consideration. The statutory obligation extends beyond the tax invoice to documents relating to assessment and other like documents.
Key Requirements
For Section 33 to apply, there must be a supply made for consideration and a person liable to pay tax on that supply. That person must prominently indicate the amount of tax forming part of the price in the relevant documents. The section should be read with the invoice requirements under Section 31 of the CGST Act and the applicable CGST Rules governing invoice particulars.
Relationship with Sections 31, 32 and 34
Section 31 governs issuance of tax invoices and prescribed documents. Section 32 prohibits unauthorised collection of tax and restricts a registered person from collecting tax except in accordance with the Act or Rules. Section 33 complements those provisions by requiring prominent disclosure of the tax amount. Where the taxable value or tax charged requires correction, Section 34 deals with credit and debit notes, subject to its conditions.
Invoice Particulars under the CGST Rules
Rule 46 of the CGST Rules prescribes particulars for a tax invoice. These include, where applicable, the taxable value, rate of tax and amount of tax charged in respect of taxable goods or services or both. The invoice requirements vary in special cases, so the applicable provisions of the Act, Rules and notifications should be checked for the particular supply.
Official GST References
For the statutory text and invoice requirements, refer to the official Central Board of Indirect Taxes and Customs resources: CGST Act - official CBIC compilation and CBIC tax invoice rules. Amendments and notifications issued after a consolidated compilation should also be checked on the official GST/CBIC portals before relying on a provision for a current transaction.
Frequently Asked Questions
What does Section 33 of the CGST Act require?
It requires the person liable to pay tax on a supply made for consideration to prominently indicate the amount of tax forming part of the price in assessment-related documents, the tax invoice and other like documents.
Does Section 33 apply only to a tax invoice?
No. The wording expressly covers documents relating to assessment, tax invoices and other like documents.
Which rule specifies tax invoice particulars?
Rule 46 of the CGST Rules prescribes the principal particulars of a tax invoice, subject to special provisions and applicable notifications.
This article is a general statutory reference. GST provisions, rules and notifications should be checked in their current form for the facts of a particular transaction.