(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 there under.
Section 32: Prohibition of unauthorised collection of tax
The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017
Where this provision sits
| Act | The Uttar Pradesh Goods and Services Tax Act, 2017 |
|---|---|
| Section | 32 |
| Marginal note | Prohibition of unauthorised collection of tax |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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