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of <h1>Non-remittance of Collected Tax Under Gujarat GST Act Requires Immediate Payment and Justification for Non-Payment</h1> Under the Gujarat Goods and Services Tax Act, 2017, any person who collects tax but does not remit it to the government must immediately pay the collected amount, regardless of whether the related supplies are taxable. If unpaid, a notice is issued requiring the person to justify non-payment and potential penalties. After reviewing any responses, the officer determines the due amount, which must be paid with interest. A hearing is granted upon written request, and an order must be issued within a year, excluding any court-ordered stays. Excess payments are adjusted against tax liabilities or refunded. Refund claims follow section 54 provisions.
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