Section 29 : Tax not to be collected by unregistered taxable person – Tax Invoice, Credit And Debit Notes

Tax not to be collected by unregistered taxable person – Tax Invoice, Credit And Debit Notes

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.