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of <h1>Unauthorized Tax Collection Banned Under Section 32 of Mizoram GST Act 2017; Only Registered Entities Can Collect Tax</h1> Section 32 of the Mizoram Goods and Services Tax Act, 2017, prohibits unauthorized tax collection. It stipulates that individuals who are not registered under the Act cannot collect any tax on the supply of goods or services. Additionally, registered persons are only permitted to collect tax in compliance with the Act and its accompanying rules. This provision ensures that tax collection is regulated and only conducted by authorized entities in accordance with the law.
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