Section 32 of Tamil Nadu GST Act 2017 : Prohibition of unauthorised collection of tax

By | February 22, 2018
(Last Updated On: February 23, 2018)

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.

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


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