Prohibition of unauthorised tax collection bars unregistered persons from collecting GST; registered persons may collect only as authorised. The Arunachal Pradesh Goods and Services Tax Act, 2017 prohibits any person who is not a registered person from collecting tax on supplies of goods or services, and requires that registered persons collect tax only in accordance with the Act and its rules, thereby regulating lawful collection and related documentation such as tax invoices, credit notes and debit notes.
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 bars unregistered persons from collecting GST; registered persons may collect only as authorised.
The Arunachal Pradesh Goods and Services Tax Act, 2017 prohibits any person who is not a registered person from collecting tax on supplies of goods or services, and requires that registered persons collect tax only in accordance with the Act and its rules, thereby regulating lawful collection and related documentation such as tax invoices, credit notes and debit notes.
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