Prohibition of unauthorised tax collection bars unregistered persons and confines registered persons to statutory collection only. Unregistered persons are forbidden from collecting any amount as tax for supplies of goods or services under the Act. Registered persons may collect tax ... Summary
Prohibition of unauthorised tax collection bars unregistered persons and confines registered persons to statutory collection only.
Unregistered persons are forbidden from collecting any amount as tax for supplies of goods or services under the Act. Registered persons may collect tax only in accordance with the Act and the rules made thereunder; collection outside those statutory provisions is prohibited, thereby limiting tax collection to authorised mechanisms.
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