https://www.taxtmi.com/acts?id=24044 Tax collected from any person as representing tax under the CGST Act, but not paid to the Government, must be paid forthwith, even if the underlying supplies are taxable or not. The proper officer may issue a show-cause notice for the unpaid amount and penalty, determine the amount due after considering representation, and the person must also pay interest from the date of collection until payment. Amounts paid are adjusted against tax payable, and any surplus may be credited to the Fund or refunded to the person who bore the incidence. en-us Mon, 27 Mar 2017 17:27:42 +0530 Thu, 25 Jun 2026 18:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24044 Tax collected from any person as representing tax under the CGST Act, but not paid to the Government, must be paid forthwith, even if the underlying supplies are taxable or not. The proper officer may issue a show-cause notice for the unpaid amount and penalty, determine the amount due after considering representation, and the person must also pay interest from the date of collection until payment. Amounts paid are adjusted against tax payable, and any surplus may be credited to the Fund or refunded to the person who bore the incidence. Act-Rules GST Mon, 27 Mar 2017 17:27:42 +0530 https://www.taxtmi.com/acts?id=24044