Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 76 of Meghalaya GST Act: Pay Collected Tax to Govt Immediately or Face Penalties with Interest</h1> Section 76 of the Meghalaya Goods and Services Tax Act, 2017 mandates that any person who collects tax under this Act must immediately pay it to the government, regardless of the taxability of the related supplies. If unpaid, the proper officer will issue a notice to the liable person, who must show cause why the amount and a penalty should not be imposed. After considering any representation, the officer will determine the due amount, which must be paid with interest. A hearing is granted upon request, and the order must be issued within one year, excluding any court-ordered stays. Any surplus after tax adjustment can be refunded or credited.
TaxTMI 
TaxTMI 
