Prohibition of unauthorised collection of tax, Section 32 of CGST Act, 2017

 

 

Section 32 of CGST Act, 2017 Prohibition of unauthorised collection of tax

 

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The below post explains about Prohibition of unauthorised collection of tax under section 32 of CGST Act,2017.

 

Section 32 of CGST Act, 2017 explains Prohibition of unauthorised collection of tax as below: (The amendments if any will also be updated here soon).

 

The extract of Section 32 of CGST Act,2017 quoted below:

 

32 Prohibition of unauthorised collection of tax.

 

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.

Prohibition of unauthorised collection of tax, Section 32 of CGST Act, 2017(2) No registered person shall collect tax except in accordance with the provisions of

this Act or the rules made thereunder.

 

The above information clarifies about Prohibition of unauthorised collection of tax under section 32 of CGST Act,2017.  

 

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