Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 32, verbatim (show)
*
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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
Collection by a person who is not a registered person 32(1)
Questions to answer on the file3 questions
Collection by a registered person 32(2)
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section; the footnote records no amendment to it | — | w.e.f. 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision defined by Section 2 clause (94) | 32(1) "A person who is not a registered person"; 32(2) "No registered person" |
| Section 9 | 32(2) requires Section 9 | 32(2) "except in accordance with the provisions of this Act", of which section 9 is the charge that decides what tax may be collected |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 4/01/2019-IGST | 1 February 2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). |
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 08/2018-Central Tax (Rate) | 25 January 2018 | seeks to amend Notification No.1/2017-CGST (Rate) amended by a later instrument |
See also
- Section 25 of the CGST Act, 2017: procedure for registration
- Section 9 of the CGST Act, 2017: levy and collection
- Section 76 of the CGST Act, 2017: tax collected but not paid to Government
References
- Central Board of Indirect Taxes and Customs. "Section 32. Prohibition of unauthorised collection of tax". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 32 on the CBIC tax information portal