https://www.taxtmi.com/acts?id=24044 Tax collected from others but not remitted to the Government is immediately payable by the collector regardless of the supplies' taxability. The proper officer may issue a show cause notice for payment and an equivalent penalty, determine the amount after considering representations, and require payment with interest from collection until payment. A requested hearing must be granted, the officer must record facts and reasons, and issue an order within one year (excluding judicial stay). Amounts paid are adjusted against tax liability and any surplus credited to the Fund or refunded. en-us Mon, 27 Mar 2017 17:27:42 +0530 Fri, 26 Sep 2025 14:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24044 Tax collected from others but not remitted to the Government is immediately payable by the collector regardless of the supplies' taxability. The proper officer may issue a show cause notice for payment and an equivalent penalty, determine the amount after considering representations, and require payment with interest from collection until payment. A requested hearing must be granted, the officer must record facts and reasons, and issue an order within one year (excluding judicial stay). Amounts paid are adjusted against tax liability and any surplus credited to the Fund or refunded. Act-Rules GST Mon, 27 Mar 2017 17:27:42 +0530 https://www.taxtmi.com/acts?id=24044