GST Collection by unregistered seller

As per my understanding a unregistered person can't collect tax amount on sales.

Then,
A product, it's MRP is 112 ( inclusive of all taxes ) (tax rate is 12% ).
What is the maximum sale price of the product to an unregistered person.
Replies (2)
112/- inclusive GST 12%
Is it possible to an unregistered person to collect tax
if so whether need to file return

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