Prohibition of unauthorised collection of tax bars unregistered persons from collecting tax and confines registered persons to statutory collection. Unregistered persons are prohibited from collecting any amount by way of tax in respect of supplies of goods or services, and registered persons may ... Summary
Prohibition of unauthorised collection of tax bars unregistered persons from collecting tax and confines registered persons to statutory collection.
Unregistered persons are prohibited 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; collections outside those statutory procedures are not permitted.
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