section 32
Prohibition on unauthorised collection of tax
The Meghalaya Goods and Services Tax Act, 2017Tax201765 of 116 sections available18 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.
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