Section 32 of Sikkim GST Act 2017 : Prohibition of unauthorised collection of tax

By | July 1, 2017
(Last Updated On: May 17, 2018)

Section 32 of Sikkim GST Act 2017

[ Section 32 of Sikkim GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in  CHAPTER VII  TAX INVOICE, CREDIT AND DEBIT NOTES ]

 [ Enforced with effect from 1-7-2017. ]

Prohibition of unauthorised 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.

No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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