Prohibition on unauthorized tax collection: unregistered persons cannot collect tax and registered persons must follow GST rules. Unauthorised collection is forbidden: a person who is not a registered person must not collect any amount by way of tax for supplies of goods or services. ... Summary
Prohibition on unauthorized tax collection: unregistered persons cannot collect tax and registered persons must follow GST rules.
Unauthorised collection is forbidden: a person who is not a registered person must not collect any amount by way of tax for supplies of goods or services. Registered persons may collect tax only in accordance with the provisions of the Act and the rules made thereunder, restricting tax collection to the statutory GST framework.
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