section 32
Prohibition of unauthorised collection of tax-
The Bihar Goods and Services Tax Act, 2017Tax201792 sections8 chapters
Chapter V INPUT TAX CREDIT
Statutory text
- (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.
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