Prohibition on unauthorised tax collection: only registered persons may collect GST and must follow statutory rules. The provision prohibits any person who is not a registered person from collecting tax on supplies of goods or services, and requires that a registered ... Summary
Prohibition on unauthorised tax collection: only registered persons may collect GST and must follow statutory rules.
The provision prohibits any person who is not a registered person from collecting tax on supplies of goods or services, and requires that a registered person collect tax only in accordance with the Act and the rules made thereunder, thereby preventing unauthorised collection and directing tax receipts through the statutory registration, collection, and invoicing framework.
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