Section Section 32 i.e.Prohibition of Unauthorised Collection of Tax under GST

Financial Year: 2017

Section 32 of CGST Act

Prohibition of Unauthorised Collection of Tax

 

 

(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.

 

 

Thanks and Regards

CA Rahul Gupta