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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Unauthorized Tax Collection Prohibited: Section 32 Mandates Compliance for Registered Persons Under Uttar Pradesh GST Act 2017</h1> Section 32 of the Uttar Pradesh Goods and Services Tax Act, 2017, prohibits unauthorized tax collection. It states that individuals who are not registered under the Act cannot collect tax on any supply of goods or services. Additionally, registered persons must collect tax strictly in accordance with the Act's provisions and the relevant rules. This ensures that tax collection is regulated and only conducted by authorized entities, maintaining compliance with the legal framework established for goods and services tax.
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