Section 33 of The Central Goods and Services Tax Act, 2017 in hindi
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.
Summary
- This rule requires that the exact amount of tax must be clearly shown on all tax invoices and related documents for any supply made for a price.
- The tax amount indicated on these documents legally forms part of the final price at which the supply is made.
- This rule overrides any other law currently in force that might say otherwise.
Practical examples
FAQ
1. Does the tax need to be visible on my bill under Section 33 of The Central Goods and Services Tax Act, 2017?
Yes, under Section 33 of The Central Goods and Services Tax Act, 2017, every person liable to pay tax for a supply made for consideration must prominently indicate the tax amount on the tax invoice.
2. Does the tax form part of the item's price under Section 33 of the CGST Act?
Yes, Section 33 of the CGST Act states that the amount of tax indicated on the documents shall form part of the price at which the supply is made.
3. Does Section 33 of the GST Act apply if I give something away for free?
No, Section 33 of the GST Act specifically applies where any supply is made for a consideration.
Test yourself
Q1.Under Section 33 of The Central Goods and Services Tax Act, 2017, where must the amount of tax be prominently indicated?
Q2.What is the relationship between the indicated tax and the price of the supply under Section 33 of the CGST Act?
Q3.Does Section 33 of The Central Goods and Services Tax Act, 2017 apply to supplies made without consideration?
Q4.Under Section 33 of the Central GST Act, whose duty is it to prominently indicate the tax amount?
Q5.Under Section 33 of The Central Goods and Services Tax Act, 2017, tax must be indicated on a tax invoice, but under Section 31, when might a registered person not issue a tax invoice at all?