{"id":2292,"date":"2017-03-27T17:05:47","date_gmt":"2017-03-27T11:35:47","guid":{"rendered":""},"modified":"2017-03-27T17:05:47","modified_gmt":"2017-03-27T11:35:47","slug":"prohibition-of-unauthorised-collection-of-tax","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2292","title":{"rendered":"Prohibition of unauthorised collection of tax."},"content":{"rendered":"<p>Prohibition of unauthorised collection of tax.<br \/>Section 32<br \/>GST<br \/>TAX INVOICE, CREDIT AND DEBIT NOTES<br \/>Central Goods And Services Tax Act, 2017<br \/>Prohibition of unauthorised collection of tax.<br \/>\n32. (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.<br \/>\n(2) No registered person shall collect tax except in accordance with the provisions of this Act or the rules made thereunder.<br \/>\n &#8211;<br \/>St<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=23929\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prohibition of unauthorised collection of tax.Section 32GSTTAX INVOICE, CREDIT AND DEBIT NOTESCentral Goods And Services Tax Act, 2017Prohibition of 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2292\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Prohibition of unauthorised collection of tax.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2292","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2292","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2292"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2292\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}