Section 32
Prohibition of unauthorised collection of tax
In force
Section 32. Prohibition of unauthorised collection of tax.
(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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-32.html
- Source confidence: Pending verification
Quick facts
- Section
- 32
- Chapter
- VII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0