CMA Intermediate · Direct and Indirect Taxation · Introduction to GST Law
Under section 32 of the CGST Act, 2017, which of the following is correct about collection of tax?
Section 32(2) of the CGST Act says that no registered person shall collect tax except in accordance with the Act or rules. An unregistered person cannot collect tax at all under section 32(1).
- AAn unregistered person may collect tax on supplies if he deposits it later
- BNo registered person shall collect tax except in accordance with the Act or rulesCorrect
- CA person who is not registered may collect tax under this Act on supplies of goods only
- DA registered person may collect tax at any rate he chooses
Explanation
Section 32(2) provides that no registered person shall collect tax except in accordance with the provisions of the Act or the rules. Section 32(1) prohibits a non-registered person from collecting any amount by way of tax.
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