Section 32 of CGST Act

Prohibition of Unauthorised Collection of Tax.

 

Enforced w.e.f. 1-7-2017.

 

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.

 

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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