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    <title>Prohibition on unauthorised collection of tax</title>
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    <description>The provision forbids any person who is not registered under GST from collecting tax on supplies, and mandates that a registered person may collect tax only in accordance with the Act and rules, thereby limiting lawful collection to statutory procedures and instruments such as tax invoices, credit notes and debit notes.</description>
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      <description>The provision forbids any person who is not registered under GST from collecting tax on supplies, and mandates that a registered person may collect tax only in accordance with the Act and rules, thereby limiting lawful collection to statutory procedures and instruments such as tax invoices, credit notes and debit notes.</description>
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