Collection of Service Tax, VAT, GST by builders

Kindly apprise me the exact position
(1) whether a builder can collect VAT/Service Tax/GST from the purchasers/clients without registering himself with appropriate Tax Authorities.
(2) whether GST @18% is applicable on Maintenance Charges of a building purchased in 2012. The rate of Maintenance charges is Rs1686/- per month. (Note: The builder has not formed Society even after three years from the date of purchase, i.e. 2012).
(3) whether a builder having authority from Landlord for construction of flats and selling them only can form the society including conveyance of land in favour of the society to be formed.

CHANDRAPRAKASH MORJAL
District Thane, Maharashtra (PIN 421601)
Email: cxxxxp@morjal.com