section 32
Prohibition of unauthorised collection of tax.
The Central Goods and Services Tax Act, 2017Tax2017188 sections21 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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