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Section 32 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
32. Prohibition of unauthorised collection of tax.-
(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.
Related Sections
- Section 110: President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
- Section 139: Migration of existing taxpayers
- Section 169: Service of notice in certain circumstances
- Section 52: Collection of tax at source
- Section 104: Advance ruling to be void in certain circumstances
Related Acts
* Only for reference.