Amended and updated notes on section 32 of CGST Act, 2017. Detail discussion on provisions and rules related to prohibition of unauthorised collection of tax.
Chapter VII (Sections 31–34) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to tax invoice, credit and debit notes. Section 32 of CGST 2017 provides for Prohibition of unauthorised collection of tax.
Recently, we have discussed in detail section 31A (Facility of digital payment to recipient) of CGST Act 2017. Today, we learn the provisions of section 32 of Central GST Act 2017.
Section 32 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 32 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | VII |
| Chapter Name | Tax invoice, credit and debit notes |
| Section No. | 32 |
| Section Name | Prohibition of unauthorised collection of tax |
| Updated 2024 Edition | GST Law Book PDF |
Section 32 of Central GST – Prohibition of unauthorised collection of tax1
Section 32 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 32(1) of CGST Act
Section 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.
Section 32(2) of CGST Act
Section 32(2): No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.
- Section 32 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎