Section 32: Prohibition of unauthorised collection of tax.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

(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.

Where this provision sits

Act	The Central Goods and Services Tax Act, 2017
Section	32
Marginal note	Prohibition of unauthorised collection of tax.
Jurisdiction	Central
Status	In force as published by the source

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