GST Jamku AIProhibition of unauthorized collection of tax
Section 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.
According to this section of the law, if someone is not a registered person, they are not allowed to collect any amount as tax for the supply of goods or services. This rule is specified under the Act. In other words, only registered individuals have the authority to collect taxes for transactions involving goods or services. If you're not registered, you can't take any tax money for these transactions.
Summary: To put it simply, the law makes it clear that only registered individuals are permitted to collect taxes for the supply of goods or services. If you're not registered, you can't collect any tax money under this Act.
Section 32(2)
No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.
The law strictly prohibits any registered individual from collecting taxes unless they follow the rules outlined in this Act or the corresponding regulations.
Authorized Tax Collection
According to the provisions of this Act, any tax collection must adhere to the specified guidelines. This includes following the rules set out in the Act and any additional regulations that may be established.
Consequences of Unauthorized Collection
Collecting taxes without proper authorization is against the law. Those who do so may face legal consequences as outlined in this Act and the associated rules.
Compliance is Key
To avoid legal issues, it is crucial for registered individuals to ensure that their tax collection activities align with the regulations mentioned in this Act. Following these guidelines is essential to maintain compliance and avoid penalties.