https://www.taxtmi.com/acts?id=29165 Persons who have collected amounts representing tax and have not paid them to the Government must immediately remit those amounts. The proper officer may issue a show cause notice, determine the amount due after considering representations, and require payment. The person is also liable to pay interest from the date of collection to the date of payment. A hearing must be granted on written request, the officer must issue a reasoned order within one year (excluding judicial stay), and amounts paid are adjustable against tax payable with any surplus credited to the Fund or refunded. en-us Mon, 03 Jul 2017 15:15:38 +0530 Thu, 20 Jul 2017 18:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29165 Persons who have collected amounts representing tax and have not paid them to the Government must immediately remit those amounts. The proper officer may issue a show cause notice, determine the amount due after considering representations, and require payment. The person is also liable to pay interest from the date of collection to the date of payment. A hearing must be granted on written request, the officer must issue a reasoned order within one year (excluding judicial stay), and amounts paid are adjustable against tax payable with any surplus credited to the Fund or refunded. Act-Rules GST - States Mon, 03 Jul 2017 15:15:38 +0530 https://www.taxtmi.com/acts?id=29165