Section 32 of CGST Act - Prohibition of unauthorised collection of tax

32. Prohibition of unauthorised collection of tax.[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.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER VII - TAX INVOICE, CREDIT AND DEBIT NOTES

Section 32 of CGST Act - Prohibition of unauthorised collection of tax