Prohibition on unauthorised tax collection: only registered persons may collect GST and collection must follow statutory provisions. The provision bars any person who is not a registered person from collecting tax in respect of any supply of goods or services and requires registered persons to collect tax only in accordance with the Act and rules, conditioning the power to demand tax on registration status and compliance with statutory charging and invoicing 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: only registered persons may collect GST and collection must follow statutory provisions.
The provision bars any person who is not a registered person from collecting tax in respect of any supply of goods or services and requires registered persons to collect tax only in accordance with the Act and rules, conditioning the power to demand tax on registration status and compliance with statutory charging and invoicing rules.
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