GST Acts and Rules
CGST Act - Central Goods and Services Tax Act

Section 32 CGST - Prohibition of unauthorised collection of tax

Last updated at April 16, 2024 by

According to Section 32 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. A person who is not a registered person shall not collect in respect of any supply of goods or services or both any amount by way of tax under this Act.
  2. No registered person shall collect tax except in accordance with the provisions of this Act or the rules made there under.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.