Prohibition of unauthorised collection of tax bars non-registered persons and confines registered persons to statutory collection methods. Non-registered persons are prohibited from collecting any amount as tax for supplies of goods or services; registered persons may collect tax only in ... Summary
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Prohibition of unauthorised collection of tax bars non-registered persons and confines registered persons to statutory collection methods.
Non-registered persons are prohibited from collecting any amount as tax for supplies of goods or services; registered persons may collect tax only in accordance with the Act and rules made thereunder, ensuring collection is limited to those meeting statutory registration and procedural requirements.
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