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of <h1>Unauthorized Tax Collection Prohibited Under Section 32 of Andhra Pradesh GST Act 2017; Only Registered Entities Can Collect Tax.</h1> Section 32 of the Andhra 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 are only permitted to collect tax in compliance with the Act and its associated rules. This provision ensures that tax collection is regulated and restricted to authorized entities, maintaining legal compliance in tax transactions.
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