Provisions under Section 32 of the CGST Act 2017 relating to “Prohibition of Unauthorised Collection of Tax”:
Section 32: Prohibition of Unauthorised Collection of Tax (CHAPTER VII: TAX INVOICE, CREDIT AND DEBIT NOTES) [*1]
(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.
Notes (History of Amendments in Bare Text):
1. CGST Section 32 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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