Section 32 of CGST Act 2017: Prohibition of Unauthorised Collection of Tax
Provisions under Section 32 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Prohibition of Unauthorised Collection of Tax”, are as under:
Section 32 of CGST Act 2017: Prohibition of Unauthorised Collection of Tax (CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES)
(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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.