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Inclusion of GST component in invoice for the work executed after 01.07.2017.

Valuation of Supply — The obligation to pay GST by supplier of goods and services is clear as per Section 9 of the CGST Act wherein the obligation to levy and collect I s on the person who supplies goods or services or both. However, the obligation under Section 33 of the Act provides that while raising an invoice, the amount of tax is to be indicated in the tax invoice.  The liability to pay GST has come into force after 01.07.2017. Thus, the writ petition disposed with the directions to the respondent-authority to consider the representation of the petitioner to permit him to include the GST component in the invoice that he has raised for the works executed after 01.07.2017. — K. Ananthakrishna Shetty Vs. Mangalore Mahanagara Palike [2019] 17 TAXLOK.COM 094 (Karnataka)