Section 32 West Bengal GST Ordinance 2017
[ Section 32 West Bengal GST Ordinance 2017 explains Prohibition of unauthorised collection of tax and is covered in Chapter VII: Tax Invoice, Credit and Debit Notes ]
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 Ordinance.
(2) No registered person shall collect tax except in accordance with the provisions of this Ordinance or the rules made thereunder.
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