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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Unauthorized Tax Collection Banned Under Section 32 of Punjab GST Act 2017; Only Registered Individuals May Collect Tax</h1> Section 32 of the Punjab Goods and Services Tax Act, 2017, prohibits the unauthorized collection of tax. It states that individuals who are not registered under the Act are not permitted to collect any tax on the supply of goods or services. Additionally, registered individuals are required to collect tax strictly in accordance with the Act and its accompanying rules.
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