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<h1>Failure to Remit Collected Tax Under Puducherry GST Act, 2017 Leads to Penalty, Interest, and Possible Hearing</h1> Under the Puducherry Goods and Services Tax Act, 2017, any person who collects tax but fails to remit it to the government must immediately pay the collected amount, regardless of the taxability of the supplies. If unpaid, the proper officer may issue a notice demanding payment and imposing a penalty. The officer will determine the due amount after considering any representations. The person must also pay interest from the collection date to the payment date. A hearing is granted upon request, and an order must be issued within one year, excluding any court-ordered stays. Excess payments may be adjusted or refunded.