Section 32: Prohibition of unauthorised collection of tax

Q: What does Section 32 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 32 SGST pertains to "Prohibition of unauthorised collection of tax". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 32 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prohibits prohibition of unauthorised collection of tax. As verified on 19 May 2026.

Q: Is Section 32 SGST still in force?

Yes, Section 32 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 32 SGST?

धारा 32 SGST is the Devanagari Hindi reference for Section 32 of the The State Goods and Services Tax Act, 2017 (Model). Section 32 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prohibits prohibition of unauthorised collection of tax. As verified on 19 May 2026.

Q: What is Dhara 32 SGST?

Dhara 32 SGST is the Roman Hindi reference for Section 32 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 32 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prohibits prohibition of unauthorised collection of tax. As verified on 19 May 2026.

Q: How to cite Section 32 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 32, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 32 (India).

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Thursday, 21 May 2026

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Section 32 SGST (The State Goods and Services Tax Act, 2017 (Model)): Prohibition of unauthorised collection of tax | Law on Tips | Law on Tips

Table of Contents

The State Goods and Services Tax Act, 2017 (Model)

Chapter VIIT — ax Invoice, Credit and Debit Notes

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.