Tax not to be collected by unregistered taxable person
Section 29
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
29. Tax not to be collected by unregistered taxable person
A person who is not a registered taxable person shall not collect in respect of any supply of goods and/or services any amount by way of tax under the CGST/SGST Act and no registered taxable person shall make any such col
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