Chapter VII (Sections 31-34) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Tax Invoice, Credit and Debit Notes. Section 32 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for prohibition of unauthorised collection of tax under CGST Act 2017.
Recently, we have discussed in detail section 31 (i.e. Tax invoice) of CGST Act 2017. Today, we learn the provisions of section 32 of the CGST Act 2017. Complete Details of CGST Section 32 – Prohibition of unauthorised collection of tax. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Did you know? CGST Act 2017 have been enacted by Parliament in the Sixty-eighth Year of the Republic of India to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Notes on Section 32 of CGST Act 2017
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): No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.