Tax collection by unregistered persons prohibited; only registered taxable persons may collect tax under the Act and rules. An unregistered taxable person is prohibited from collecting any amount by way of tax under the CGST/SGST framework; only a registered taxable person may collect tax, and then solely in accordance with the Act and the rules made thereunder.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax collection by unregistered persons prohibited; only registered taxable persons may collect tax under the Act and rules.
An unregistered taxable person is prohibited from collecting any amount by way of tax under the CGST/SGST framework; only a registered taxable person may collect tax, and then solely in accordance with the Act and the rules made thereunder.
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