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of <h1>Unauthorized Tax Collection Banned Under Section 32 of Puducherry GST Act 2017; Compliance Required for Registered Entities</h1> Section 32 of the Puducherry Goods and Services Tax Act, 2017, prohibits the unauthorized collection of tax. It specifies that unregistered individuals are not permitted to collect any tax on the supply of goods or services. Additionally, registered persons must collect tax strictly in compliance with the provisions of the Act and the associated rules.
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