Prohibition on unauthorised tax collection restricts collection to registered persons and statutory procedure compliance only. Section 32 bars any person who is not a registered person from collecting any amount by way of tax under the Act and requires registered persons to ... Summary
Prohibition on unauthorised tax collection restricts collection to registered persons and statutory procedure compliance only.
Section 32 bars any person who is not a registered person from collecting any amount by way of tax under the Act and requires registered persons to collect tax only in accordance with the Act and rules made thereunder, thereby conditioning entitlement to demand tax on statutory compliance with tax invoice and related documentary mechanisms.
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