Central Goods and Service Tax Act, 2017
Prohibition of unauthorised collection of tax (Sec. 32)
(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.
This section prohibits an unregistered person to collect tax. This section also provides that a registered person shall collect tax in accordance with the provisions of the Act.