Tax not to be collected by unregistered taxable person

Section 29 – Draft-Bills-Reports – TAX INVOICE, CREDIT AND DEBIT NOTES – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 29 – 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 collection except in accordance with the

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