Q. Which one of the following is true? (Solved)

1. A person can’t collect tax unless he is registered.

2. Registered person not liable to collect tax till his aggregate turnover exceeds ` 20 lakhs /` 10 Lakhs as the case may be.

3. A person can collect the tax during the period of his provisional registration.

4. Both (a) and (b) are correct.

  • a. A person can’t collect tax unless he is registered.
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