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of <h1>Unauthorized Tax Collection Prohibited Under Section 32 of Nagaland GST Act 2017; Only Registered Entities Can Collect Tax.</h1> Section 32 of the Nagaland Goods and Services Tax Act, 2017, prohibits unauthorized tax collection. It mandates that individuals who are not registered under the Act cannot collect tax on the supply of goods or services. Additionally, registered persons are required to collect tax strictly in compliance with the Act and its associated rules. This ensures that tax collection is regulated and conducted only by authorized entities in accordance with legal provisions.
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