Section 32 of The Meghalaya Goods and Services Tax Act, 2017 — Prohibition on unauthorised collection of tax
Bare section text
Official Legislative Text
- (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.