# The Delhi Goods and Services Tax Act, 2017, Section 32

- Act: The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/delhi-goods-services-tax-act-2017/section/32/

## Text

(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.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.