Section 32: Prohibition of unauthorised collection of tax

The Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)State Act of Kerala · Act 20 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 Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)
Section	32
Marginal note	Prohibition of unauthorised collection of tax
Jurisdiction	State of Kerala
Status	In force as published by the source

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