Prohibition of unauthorised collection of tax limits collection to registered persons and requires compliance with statutory rules. The Act bars any person who is not a registered person from collecting any amount as tax for supplies of goods or services, and permits registered persons ... Summary
Prohibition of unauthorised collection of tax limits collection to registered persons and requires compliance with statutory rules.
The Act bars any person who is not a registered person from collecting any amount as tax for supplies of goods or services, and permits registered persons to collect tax only in accordance with the Act and the rules, with lawful collection conditioned on compliance with tax invoice and credit/debit note requirements.
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