https://www.taxtmi.com/acts?id=28245 A person who has collected tax and not paid it to the Government must forthwith pay that amount irrespective of the supplies' taxability. The proper officer may issue a show cause notice proposing payment and a penalty, consider representations, determine the amount due, and record the facts and basis of decision in an order issued within one year (excluding periods of judicial stay). Interest is payable from collection to payment; amounts paid are adjusted against tax payable and any surplus is credited to the Fund or refunded, with refund procedures under section 54. en-us Wed, 28 Jun 2017 14:35:28 +0530 Tue, 04 Jul 2017 15:37:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28245 A person who has collected tax and not paid it to the Government must forthwith pay that amount irrespective of the supplies' taxability. The proper officer may issue a show cause notice proposing payment and a penalty, consider representations, determine the amount due, and record the facts and basis of decision in an order issued within one year (excluding periods of judicial stay). Interest is payable from collection to payment; amounts paid are adjusted against tax payable and any surplus is credited to the Fund or refunded, with refund procedures under section 54. Act-Rules GST - States Wed, 28 Jun 2017 14:35:28 +0530 https://www.taxtmi.com/acts?id=28245