https://www.taxtmi.com/acts?id=27093 Persons who collect tax and fail to remit it must forthwith pay the collected tax to the Government irrespective of taxability of supplies; the proper officer may issue a show-cause notice and, after considering representations, determine the amount due. Interest accrues from collection to payment. A written request for hearing must be allowed, and a reasoned order issued within one year (excluding periods of judicial stay). Payments are adjustable against tax liability, with any surplus credited to the Fund or refunded under the Act's refund provisions. en-us Thu, 22 Jun 2017 16:42:02 +0530 Thu, 22 Jun 2017 16:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27093 Persons who collect tax and fail to remit it must forthwith pay the collected tax to the Government irrespective of taxability of supplies; the proper officer may issue a show-cause notice and, after considering representations, determine the amount due. Interest accrues from collection to payment. A written request for hearing must be allowed, and a reasoned order issued within one year (excluding periods of judicial stay). Payments are adjustable against tax liability, with any surplus credited to the Fund or refunded under the Act's refund provisions. Act-Rules GST - States Thu, 22 Jun 2017 16:42:02 +0530 https://www.taxtmi.com/acts?id=27093