Section 32 of CGST Act 2017: Prohibition of Unauthorised Collection of Tax

Section 32 : “Prohibition of Unauthorised Collection of Tax” (CGST Act, 2017)

Provisions under Section 32 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Prohibition of Unauthorised Collection of Tax”, are as under:

(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.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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