Section 32 prohibits unauthorized collection of tax

Section 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.

Where, such unregistered person has collected tax in contravention of said section , he is liable to pay tax along with interest u/s 50 immediately ,in view of provision of section 76 of the CGST act.

Section 32(2)

No RP shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.

If any registered person collect excess tax in contravention of section 32, he is required to pay it forthwith to the Government.

If no such tax has been paid, proper officer will initiate proceeding u/s 76 of the act and will recover tax, interest and penalty.

Section 122 provides that failure to pay amount collected as tax within 3 months from date on which such payment become due is an offence and such taxable person is liable for penalty.