(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.
Prohibition
of
unauthorised
collection of
tax
(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder
Section 32 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 32. Prohibition on unauthorised collection of tax
delhi-goods-and-services-tax-act-2017-sec-32.json
•
Section 32
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "32",
"title": "Section 32. Prohibition on unauthorised collection of tax",
"chapter": null,
"content": "(1) A person who is not a registered person shall not collect in respect of any supply of \ngoods or services or both any amount by way of tax under this Act. \n \n Prohibition \nof \nunauthorised \ncollection of \ntax \n \n (2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder",
"footnote": "",
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"sort_order": 390
},
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}