section 32
Prohibition of unauthorised collection of tax
The Gujarat Goods and Services Tax Act, 2017Tax2017178 sections20 chapters
Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES
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.
Study data processing for this section.
PDF: pending for this language.