Section 32
Prohibition of unauthorised collection of tax.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
(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.
(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.