Section 32, Central Goods and Services Tax Act, 2017 — Prohibition of unauthorised collection of tax

Chapter VII · Tax Invoice, Credit and Debit Notes

32Prohibition of unauthorised collection of tax.

Section 32 · Chapter VII · page 44 of the Act

(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.

Section 32 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.