Prohibition on unauthorised tax collection limits who may demand tax and requires compliance with statutory charging mechanisms. A person who is not a registered person is barred from collecting any amount by way of tax in respect of supplies of goods or services, and registered ... Summary
Prohibition on unauthorised tax collection limits who may demand tax and requires compliance with statutory charging mechanisms.
A person who is not a registered person is barred from collecting any amount by way of tax in respect of supplies of goods or services, and registered persons may collect tax only in accordance with the Act and the rules made thereunder; any collection outside that statutory scheme is prohibited.
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