Prohibition of unauthorised collection of tax Section - 32 & Amount of tax to be indicated in tax invoice and other documents Section 33 - GST Ready Reckoner - GST

Section 32:- PROHIBITION OF UNAUTHORISED COLLECTION OF TAX. (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. Section: - 33 . AMOUNT OF TAX TO BE INDICATED IN TAX INVOICE AND OTHER DOCUMENTS where any supply is made for a consideration, every person who is liable to pay tax for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made.