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of <h1>Section 69: Immediate Deposit Required for Undeposited Tax Collected; Penalties and Personal Hearing Available Upon Notice.</h1> Section 69 of the Model GST Law mandates that any person who collects tax on behalf of the Central or State Government but fails to deposit it must immediately do so, regardless of whether the related supplies are taxable. If the tax is not deposited, the proper officer can issue a notice demanding payment and imposing a penalty. The liable person must pay the determined amount with interest, and they are entitled to a personal hearing upon request. An order must be issued within one year of the notice, excluding any court-ordered stays. Any surplus after tax adjustment can be refunded or credited.
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