Prohibition on unauthorized tax collection bars unregistered persons from collecting tax; registered persons must follow statutory rules. A person who is not registered under the GST framework is barred from collecting any amount by way of tax for supplies of goods or services, and registered persons may collect tax only in accordance with the Act and the rules made thereunder; collection outside the statutory scheme is prohibited.
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 bars unregistered persons from collecting tax; registered persons must follow statutory rules.
A person who is not registered under the GST framework is barred from collecting any amount by way of tax for supplies of goods or services, and registered persons may collect tax only in accordance with the Act and the rules made thereunder; collection outside the statutory scheme is prohibited.
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