Unauthorised collection of tax under GST is barred unless tax is collected by a registered person in line with the Act and rules. Unauthorised collection of tax under GST is prohibited. A person who is not a registered person cannot collect, in relation to any supply of goods or services or both, any amount as tax under the Act. A registered person is likewise restricted from collecting tax except 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.
Unauthorised collection of tax under GST is barred unless tax is collected by a registered person in line with the Act and rules.
Unauthorised collection of tax under GST is prohibited. A person who is not a registered person cannot collect, in relation to any supply of goods or services or both, any amount as tax under the Act. A registered person is likewise restricted from collecting tax except in accordance with the Act and the rules made thereunder.
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