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of <h1>Failure to Remit Collected GST Leads to Penalties and Interest Under Kerala GST Ordinance 2017, Section 54.</h1> Under the Kerala Goods and Services Tax Ordinance, 2017, any person who collects tax but fails to remit it to the government must promptly pay the amount, regardless of the taxability of the related supplies. If unpaid, the proper officer may issue a notice demanding payment and a penalty. The officer will determine the amount due after considering any representations. The person must also pay interest on the collected amount until it is paid to the government. An opportunity for a hearing is provided upon request, and the officer must issue an order within one year, excluding any stay periods. Surplus amounts after tax adjustments may be refunded or credited as per section 54.
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