Prohibition on unauthorised tax collection bars unregistered persons and restricts registered persons to authorised collection only. Prohibition on unauthorised collection of tax forbids unregistered persons from collecting tax on supplies and limits registered persons to collecting tax ... Summary
Prohibition on unauthorised tax collection bars unregistered persons and restricts registered persons to authorised collection only.
Prohibition on unauthorised collection of tax forbids unregistered persons from collecting tax on supplies and limits registered persons to collecting tax only as permitted by the Act and applicable rules, tying the entitlement to collect tax to registration status and compliance with statutory invoicing and documentation requirements.
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