https://www.taxtmi.com/article/detailed?id=16529 Section 76 of the CGST Act requires any person who collects an amount as tax to deposit it with the Government forthwith, regardless of whether the supply is taxable. If the amount is not paid, the proper officer may issue a show-cause notice, adjudicate tax, interest and penalty, and pass an order within one year from the notice date, excluding any stayed period. Any amount already deposited is adjusted, and any surplus may be refunded or credited to the Consumer Welfare Fund. en-us Fri, 29 May 2026 09:00:34 +0530 Fri, 29 May 2026 09:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16529 Section 76 of the CGST Act requires any person who collects an amount as tax to deposit it with the Government forthwith, regardless of whether the supply is taxable. If the amount is not paid, the proper officer may issue a show-cause notice, adjudicate tax, interest and penalty, and pass an order within one year from the notice date, excluding any stayed period. Any amount already deposited is adjusted, and any surplus may be refunded or credited to the Consumer Welfare Fund. Articles Goods and Services Tax - GST Fri, 29 May 2026 09:00:34 +0530 https://www.taxtmi.com/article/detailed?id=16529