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of <h1>Unauthorized Tax Collection Prohibited Under Section 32 of Gujarat GST Act 2017; Only Registered Entities Can Collect Taxes Legally.</h1> Section 32 of the Gujarat Goods and Services Tax Act, 2017, prohibits unauthorized tax collection. It stipulates that unregistered individuals cannot collect taxes on the supply of goods or services. Additionally, registered individuals are only permitted to collect taxes in compliance with the Act and its associated rules. This section ensures that tax collection is regulated and conducted lawfully, preventing unauthorized entities from imposing taxes on transactions.
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