Q.

Which one of the following is true?

A. A person can’t collect tax unless he is registered.
B. Registered person not liable to collect tax till his aggregate turnover exceeds ` 20 lakhs/ ` 10 lakhs as the case may be.
C. A person can collect the tax during the period of his provisional registration.
D. None of the above
Answer» A. A person can’t collect tax unless he is registered.
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Indirect Taxes- GST

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