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.
  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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