Prohibition of unauthorised collection of tax.

1. (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.

1. (2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder. jkti=] fgekpy izns'k] 23 twu] 2017@2 vk"kk<+]1939