Section 32 of CGST Act 2017: Prohibition of Unauthorised Collection of Tax

Provisions under Section 32 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Prohibition of Unauthorised Collection of Tax”, are as under:

Section 32 of CGST Act 2017: Prohibition of Unauthorised Collection of Tax (CHAPTER VII – TAX INVOICE, CREDIT AND DEBIT NOTES)

(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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 32 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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