Section 32 Assam GST Act 2017 : Prohibition on unauthorised collection of tax

By | July 29, 2017
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(Last Updated On: July 29, 2017)

 Section 32 Assam GST Act 2017

( Section 32 Assam GST Act 2017  Explains Prohibition on unauthorised collection of tax  and is Covered in CHAPTER VII TAX INVOICE, CREDIT AND DEBIT NOTES)

Prohibition on unauthorised collection of tax

32. (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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Assam GST Rates Notification

Assam GST Bill 2017

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