https://www.taxtmi.com/acts?id=27527 Persons who have collected tax but not remitted it must immediately pay the collected amount to the Government; the proper officer may issue a show-cause notice proposing payment and penalty, determine the amount after representation, and require payment. Interest accrues from collection to payment. A requested hearing must be granted, the officer must issue a reasoned order within one year (excluding stays), payments are adjustable against tax payable, and any surplus is credited to the Fund or refunded with refunds processed under section 54. en-us Sat, 24 Jun 2017 12:25:33 +0530 Tue, 25 Jul 2017 14:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27527 Persons who have collected tax but not remitted it must immediately pay the collected amount to the Government; the proper officer may issue a show-cause notice proposing payment and penalty, determine the amount after representation, and require payment. Interest accrues from collection to payment. A requested hearing must be granted, the officer must issue a reasoned order within one year (excluding stays), payments are adjustable against tax payable, and any surplus is credited to the Fund or refunded with refunds processed under section 54. Act-Rules GST - States Sat, 24 Jun 2017 12:25:33 +0530 https://www.taxtmi.com/acts?id=27527