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<h1>Section 76 of Madhya Pradesh GST Act: Pay Collected Tax to Government, Penalties for Non-compliance, Refunds Under Section 54.</h1> Section 76 of the Madhya Pradesh Goods and Services Tax Act, 2017 mandates that any person who collects tax on behalf of the government must pay it to the government, regardless of whether the related supplies are taxable. If unpaid, the proper officer may issue a notice demanding payment and imposing a penalty. The person has the right to a hearing and must pay interest on the unpaid amount. The officer must issue an order within one year, excluding any court-ordered stays. Any surplus after tax adjustment can be refunded or credited, with refund applications processed under section 54.