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of <h1>Failure to Remit Collected Tax Under Section 76 of Manipur GST Act Leads to Penalty and Interest Charges</h1> Section 76 of the Manipur Goods and Services Tax Act, 2017 mandates that any person who collects tax under the Act but fails to remit it to the government must immediately pay the collected amount, regardless of the taxability of the related supplies. If unpaid, the proper officer can issue a notice demanding payment and imposing a penalty. The person must pay the determined amount plus interest. A hearing is granted upon request, and an order must be issued within a year, excluding any court-ordered stays. Any surplus after tax adjustment can be refunded or credited, per section 54 provisions.
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