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of <h1>Section 76: Timely Remittance of Collected Tax Required, Non-Compliance May Lead to Penalties and Legal Action</h1> Section 76 of the Andhra Pradesh Goods and Services Tax Act, 2017 mandates that any person who collects tax on behalf of the government must remit it promptly, regardless of whether the related supplies are taxable. If the tax is not paid, the proper officer can issue a notice to the defaulter, demanding payment and potentially imposing a penalty. The defaulter can respond to the notice and request a hearing. The officer must issue a decision within one year, excluding any period stayed by a court. Any excess payment can be adjusted against future tax liabilities or refunded.
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