Section 32 of CGST Act,2017 – Prohibition of unauthorized collection of tax

Section 32 of CGST Act,2017 from bare act : –
(1) A person who is not a registered person shall not collect in respect of anysupply 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 ofthis Act or the rules made thereunder.

CHAPTER VII

TAX INVOICE, CREDIT AND DEBIT NOTES

Chapter VII of the CGST Act,2017 covers four sections relating toTAX INVOICE, CREDIT AND DEBIT NOTES under GST. All these sections from the CGST Act,2017 are available for your ready reference.
Section 31 -Tax invoice
Section 32 –Prohibition ofunauthorizedcollection oftax
Section 33 –Amount oftax to beindicated intax invoiceand otherdocuments
Section 34 –Credit and Debitnotes