Section 37: Collection of tax only by registered dealers

The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdfState Act of Meghalaya · Act 2 of 2005

(1) No person who is not registered dealer shall collect in respect of any sale of goods by him in the State of Meghalaya any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act and the Rules made there under and not beyond the rate specified.

(2) Notwithstanding anything contained in sub-section (1), a registered dealer who has been permitted by Commissioner to pay presumptive tax under section 17 shall not collect any sum by way of tax on the sale of goods during the period to which such payment relates.

Where this provision sits

Act	The Meghalaya Value Added Tax Act 2003 (Act No.2 of 2005).pdf
Section	37
Marginal note	Collection of tax only by registered dealers
Jurisdiction	State of Meghalaya
Status	In force as published by the source

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