Prohibition on unauthorised tax collection bars unregistered persons from collecting GST and confines registrants to statutory procedures. Prohibition on unauthorised tax collection bars any person who is not a registered person from collecting any amount labelled as tax for supplies of goods or services; registered persons may collect tax only in accordance with the Act and rules.
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 bars unregistered persons from collecting GST and confines registrants to statutory procedures.
Prohibition on unauthorised tax collection bars any person who is not a registered person from collecting any amount labelled as tax for supplies of goods or services; registered persons may collect tax only in accordance with the Act and rules.
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