CGST Section 32 – Prohibition of Unauthorised Collection of Tax [Updated 2019]

CGST Section 32 – Prohibition of unauthorised collection of tax

CGST Section 32 (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.

CGST Section 32 (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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