Section 33 – Amount of tax to be indicated in tax invoice and other documents
Section 33 of CGST Act, 2017 – Amount of Tax to be Indicated in Tax Invoice and Other Documents
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Bare Act – Section 33
Section 33:
Notwithstanding anything contained in this Act or the rules made thereunder,
the amount of tax charged in respect of taxable goods or services or both
shall be indicated in the tax invoice
and in such other documents as may be prescribed,
in such manner as may be prescribed.
2. Objective of Section 33
Section 33 ensures transparency and clarity in tax collection by mandating that:
- GST charged must be shown separately
- Recipient clearly knows the tax component
- Input Tax Credit can be properly verified
This provision prevents hidden or bundled tax collection.
3. Mandatory Separate Disclosure of Tax
Under Section 33:
- GST cannot be shown as a lump-sum price
- Tax must be indicated separately
- CGST, SGST/UTGST and IGST must be clearly identifiable
Invoices stating “GST included” without tax break-up are non-compliant.
4. Applicability to All Prescribed Documents
The requirement applies not only to tax invoices, but also to:
- Debit notes
- Credit notes
- Revised invoices
- Other prescribed GST documents
All such documents must clearly indicate tax amount.
5. Section 33 Read with Invoicing Rules
Section 33 must be read together with:
- Rule 46 – Particulars of tax invoice
- Rule 49 – Bill of supply
- Rule 54 – Special invoices and documents
These rules prescribe the exact format and particulars.
6. Relation with Section 31 and Section 32
Section 33 operates in conjunction with:
Tax can be:
- Collected only by registered persons (Section 32)
- Only through proper tax invoice (Section 31)
- Only with clear disclosure of tax amount (Section 33)
7. Common Practical Violations
- Invoices showing “price inclusive of GST” without break-up
- Wrong CGST / SGST / IGST split
- Tax amount not matching taxable value × rate
- Manual invoices missing tax column
Such defects can result in:
- Denial of ITC to recipient
- Penalty on supplier
8. Consequences of Non-Compliance
Non-compliance with Section 33 may lead to:
- Invoice treated as invalid
- Demand under Section 73 or 74
- Penalty under Section 122
Courts have consistently emphasised strict compliance with invoicing requirements.
9. Practical Illustration
If taxable value = ₹1,00,000 and GST @18%:
- Taxable Value: ₹1,00,000
- CGST @9%: ₹9,000
- SGST @9%: ₹9,000
- Total Invoice Value: ₹1,18,000
Showing only ₹1,18,000 without tax break-up violates Section 33.
10. Related Provisions
- Section 31 – Tax Invoice
- Section 32 – Prohibition of unauthorised collection of tax
- Section 122 – Penalty for certain offences
11. Professional Tip
Always disclose GST separately on invoices and documents. A correctly calculated but incorrectly disclosed tax can still make the invoice invalid under GST law.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Future amendments or judicial pronouncements may require revision.
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