Section 32 - Prohibition of unauthorised collection of tax of CGST ACT, 2017

         32. (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.

Analysis by Experts

No explanations yet!!! Please, Login to provide explanation for this section.
Browse all sections of CGST ACT, 2017
mode_edit