https://www.taxtmi.com/acts?id=25172 Unauthorised collection of tax prohibits any person who is not a registered person from collecting tax on supplies; registered persons may collect tax only in accordance with the Act and rules. The provision ties tax collection to proper invoicing and related instruments such as tax invoices, credit notes and debit notes, ensuring collections conform to the statutory framework. en-us Thu, 25 May 2017 10:43:04 +0530 Thu, 25 May 2017 10:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25172 Unauthorised collection of tax prohibits any person who is not a registered person from collecting tax on supplies; registered persons may collect tax only in accordance with the Act and rules. The provision ties tax collection to proper invoicing and related instruments such as tax invoices, credit notes and debit notes, ensuring collections conform to the statutory framework. Act-Rules GST - States Thu, 25 May 2017 10:43:04 +0530 https://www.taxtmi.com/acts?id=25172