Prohibition on unauthorised tax collection bars unregistered persons from collecting tax and limits registered persons to statutory methods. Prohibits the unauthorised collection of tax by unregistered persons for supplies of goods or services, and requires that tax collected by a registered ... Summary
Prohibition on unauthorised tax collection bars unregistered persons from collecting tax and limits registered persons to statutory methods.
Prohibits the unauthorised collection of tax by unregistered persons for supplies of goods or services, and requires that tax collected by a registered person be collected only in accordance with the Act and rules, restricting collection to the statutory and regulatory framework.
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