Prohibition on unauthorised collection of tax bars unregistered persons from collecting tax and limits registered persons to lawful collection. The prohibition on unauthorised collection of tax prevents any person who is not a registered person from collecting any amount by way of tax for supplies ... Summary
Prohibition on unauthorised collection of tax bars unregistered persons from collecting tax and limits registered persons to lawful collection.
The prohibition on unauthorised collection of tax prevents any person who is not a registered person from collecting any amount by way of tax for supplies of goods or services, and requires that registered persons collect tax only in accordance with the provisions of the Act and the rules made thereunder.
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