Sunday 8 January 2017

Section-29. Tax not to be collected by unregistered taxable person

                     Section-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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