Prohibition on unauthorised tax collection: only registered persons may collect tax and only as permitted by law. Unauthorised collection of tax prohibits any person who is not a registered person from collecting tax on supplies; registered persons may collect tax only in accordance with the Act and rules. The provision ties tax collection to proper invoicing and related instruments such as tax invoices, credit notes and debit notes, ensuring collections conform to the statutory framework.
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.
Prohibition on unauthorised tax collection: only registered persons may collect tax and only as permitted by law.
Unauthorised collection of tax prohibits any person who is not a registered person from collecting tax on supplies; registered persons may collect tax only in accordance with the Act and rules. The provision ties tax collection to proper invoicing and related instruments such as tax invoices, credit notes and debit notes, ensuring collections conform to the statutory framework.
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