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 b...