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Home Acts & Rules GST Draft-Bills-Reports MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] Chapters List Chapter VII TAX INVOICE, CREDIT AND DEBIT NOTES This

Section 29 - Tax not to be collected by unregistered taxable person - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter VII
TAX INVOICE, CREDIT AND DEBIT NOTES
  • Contents

29. Tax not to be collected by unregistered taxable person

A person who is not a registered taxable person shall not collect in respect of any supply of goods and/or services any amount by way of tax under the CGST/SGST Act and no registered taxable person shall make any such collection except in accordance with the provisions of this Act and the rules made thereunder.

 
 
 
 

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