Sidebar
CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES
Section 31 - Tax invoice...
Section 31A - Facility of digital ...
Section 32 - Prohibition of unauth...
Section 33 - Amount of tax to be i... Section 34 - Credit and debit note...Section 32 - Prohibition of unauthorised collection of tax
https://gstgyaan.com/section-32-of-the-cgst-act-prohibition-of-unauthorised-collection-of-tax
32. Prohibition of unauthorised collection of tax.[1]
|
(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. |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263