Section 32 of Sikkim GST Act 2017 : Prohibition of unauthorised collection of tax
Section 32 of Sikkim GST Act 2017 [ Section 32 of Sikkim GST Act 2017 explains Prohibition of unauthorised collection of tax and is covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES ] [ Enforced with effect from 1-7-2017. ] Prohibition of unauthorised collection of tax 32. (1) A person who is not a registered person shall not collect in respect… Read More »