Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 52 of Model GST Law: Collected Tax Must Be Deposited Regardless of Taxability of Related Supplies.</h1> If a person collects tax from another person but fails to deposit it with the government, Section 52 of the Model GST Law mandates that the collected amount must be deposited to the credit of the Central or State Government. This requirement applies irrespective of whether the supplies related to the collected tax are taxable.
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