Section 32 Rajashtan GST Act 2017

Section 32 Rajashtan GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in Chapter VII Tax Invoice, Credit And Debit Notes

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

32. Prohibition of unauthorised collection of tax-

(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 thereunder.

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