https://www.taxtmi.com/acts?id=28712 Every person who collected money representing tax under this Act and has not paid it to the Government must forthwith pay the collected tax, irrespective of whether the supplies are taxable. The proper officer may serve a show-cause notice and, after considering representations, determine the amount due; the person must pay that amount and is liable for interest from the date of collection to payment. Paid amounts are adjustable against tax for the supplies and any surplus is credited to the Fund or refunded to the person who bore the incidence. en-us Fri, 30 Jun 2017 16:47:34 +0530 Wed, 19 Jul 2017 15:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28712 Every person who collected money representing tax under this Act and has not paid it to the Government must forthwith pay the collected tax, irrespective of whether the supplies are taxable. The proper officer may serve a show-cause notice and, after considering representations, determine the amount due; the person must pay that amount and is liable for interest from the date of collection to payment. Paid amounts are adjustable against tax for the supplies and any surplus is credited to the Fund or refunded to the person who bore the incidence. Act-Rules GST - States Fri, 30 Jun 2017 16:47:34 +0530 https://www.taxtmi.com/acts?id=28712