Prohibition on unauthorized tax collection: unregistered persons cannot collect tax and registered persons must follow GST rules. Unauthorised collection is forbidden: a person who is not a registered person must not collect any amount by way of tax for supplies of goods or services. Registered persons may collect tax only in accordance with the provisions of the Act and the rules made thereunder, restricting tax collection to the statutory GST framework.
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 unauthorized tax collection: unregistered persons cannot collect tax and registered persons must follow GST rules.
Unauthorised collection is forbidden: a person who is not a registered person must not collect any amount by way of tax for supplies of goods or services. Registered persons may collect tax only in accordance with the provisions of the Act and the rules made thereunder, restricting tax collection to the statutory GST framework.
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