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

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..... 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 bo .....

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..... lating 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.
Manuals, Ready reckoner, Law and practice, Reference G .....

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