Section 32 of GST Act: Unauthorised Collection of GST

Amended and updated notes on section 32 of CGST Act, 2017. Discussion on provisions and rules related to prohibition of unauthorised collection of tax.

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 3134) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.VII
Chapter NameTax invoice, credit and debit notes
Section No.32
Section NameProhibition of unauthorised collection of tax
Updated 2024 EditionGST 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.

  1. 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. ↩︎


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