Section 32: Prohibition on unauthorised collection of tax

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 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 Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section	32
Marginal note	Prohibition on unauthorised collection of tax
Jurisdiction	State of Meghalaya
Status	In force as published by the source

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