Which one of the following is true?

A. A person can collect tax only he is registered

B. Registered person not liable to collect tax till his aggregate turnover exceeds threshold limit

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

D. None of the above

Answer: Option A

Solution(By Examveda Team)

Only a registered taxable person can collect GST. The taxable person must prominently indicate the GST amount on tax invoices.