Section 32 Jammu & Kashmir GST Act 2017
( Section 32 Jammu & Kashmir GST Act 2017 explains Tax invoice and is covered in CHAPTER- VII TAX INVOICE, CREDIT AND DEBIT NOTES )
Prohibition on unauthorized collection of tax.
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.
(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.
Jammu & Kashmir GST Act 2017
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