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<h1>Failure to Remit Collected Tax Under Section 76 of Rajasthan GST Act Results in Immediate Payment and Potential Penalties</h1> Under Section 76 of the Rajasthan Goods and Services Tax Act, 2017, any person who collects tax on behalf of the government but fails to remit it must pay the collected amount to the government immediately, regardless of the taxability of the related supplies. If unpaid, a notice is issued requiring the person to justify non-payment and potential penalties. The proper officer will determine the amount due, which must be paid with interest. A hearing is granted upon request, and an order is issued within a year, excluding any court-ordered stays. Any surplus after tax adjustment may be credited or refunded.