Section 32 of CGST Act: Unauthorized collection (updated till July 2024)
Section 32 of the CGST Act as amended by the Finance Act 2023
Note: Section 32 of the CGST Act is amended retrospectively by Finance Act 2023 with retrospective effect from 1st July 2017. The amended portion is depicted with a different color
Section 32 of CGST Act provides for the prohibition of unauthorized collection of tax. In GST only authorized person is permitted to collect tax. A registered person other than a composition dealer u/s 10 of CGST Act can collect the tax. Collecting tax in contravention of CGST/SGST/UTGST Act and not paying it to the account of the government is an offense in GST.
Text On Section:
“(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.”
(As given in CGST Act)
Chart of the section :
Consultant
