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