Prohibition of unauthorised tax collection: only registered persons may collect GST and only as permitted by law. A person who is not a registered person is prohibited from collecting any amount by way of tax for any supply of goods or services under the Act, and registered persons may collect tax only in accordance with the Act and the rules made thereunder.
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 of unauthorised tax collection: only registered persons may collect GST and only as permitted by law.
A person who is not a registered person is prohibited from collecting any amount by way of tax for any supply of goods or services under the Act, and registered persons may collect tax only in accordance with the Act and the rules made thereunder.
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