section 32
Prohibition of unauthorised collection of tax
The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amendedTax2017185 sections
Statutory text
32.(1) A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act. (2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.
Study data processing for this section.
PDF: pending for this language.