https://www.taxtmi.com/acts?id=26691 A person who has collected tax but not paid it must forthwith pay that amount; the proper officer may issue a show-cause notice, determine the amount after considering representations, and require payment. Interest accrues from collection to payment. A written request yields a hearing; the officer must state facts and basis and issue an order within one year (excluding any stay). Payments are adjusted against tax payable for the related supplies and any surplus is credited or refunded under the refund mechanism. en-us Wed, 21 Jun 2017 16:14:26 +0530 Thu, 13 Jul 2017 11:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26691 A person who has collected tax but not paid it must forthwith pay that amount; the proper officer may issue a show-cause notice, determine the amount after considering representations, and require payment. Interest accrues from collection to payment. A written request yields a hearing; the officer must state facts and basis and issue an order within one year (excluding any stay). Payments are adjusted against tax payable for the related supplies and any surplus is credited or refunded under the refund mechanism. Act-Rules GST - States Wed, 21 Jun 2017 16:14:26 +0530 https://www.taxtmi.com/acts?id=26691