Section 76 of CGST Act,2017 – Tax collected but not paid to Government

Section 76 of CGST Act,2017 from bare act :
(1) Notwithstanding anything to the contrary contained in any order or directionof any Appellate Authority or Appellate Tribunal or court or in any other provisions of thisAct or the rules made thereunder or any other law for the time being in force, every personwho has collected from any other person any amount as representing the tax under this Act,and has not paid the said amount to the Government, shall forthwith pay the said amount tothe Government, irrespective of whether the supplies in respect of which such amount wascollected are taxable or not.
(2) Where any amount is required to be paid to the Government undersub-section (1), and which has not been so paid, the proper officer may serve on the personliable to pay such amount a notice requiring him to show cause as to why the said amount asspecified in the notice, should not be paid by him to the Government and why a penaltyequivalent to the amount specified in the notice should not be imposed on him under theprovisions of this Act.
(3) The proper officer shall, after considering the representation, if any, made by theperson on whom the notice is served under sub-section (2), determine the amount due fromsuch person and thereupon such person shall pay the amount so determined.
(4) The person referred to in sub-section (1) shall in addition to paying the amountreferred to in sub-section (1) or sub-section (3) also be liable to pay interest thereon at therate specified under section 50 from the date such amount was collected by him to the datesuch amount is paid by him to the Government.
(5) An opportunity of hearing shall be granted where a request is received in writingfrom the person to whom the notice was issued to show cause.
(6) The proper officer shall issue an order within one year from the date of issue of thenotice.
(7) Where the issuance of order is stayed by an order of the court or Appellate Tribunal,the period of such stay shall be excluded in computing the period of one year.
(8) The proper officer, in his order, shall set out the relevant facts and the basis of hisdecision.
(9) The amount paid to the Government under sub-section (1) or sub-section (3) shallbe adjusted against the tax payable, if any, by the person in relation to the supplies referredto in sub-section (1).
(10) Where any surplus is left after the adjustment under sub-section (9), the amountof such surplus shall either be credited to the Fund or refunded to the person who has bornethe incidence of such amount.
(11) The person who has borne the incidence of the amount, may apply for the refundof the same in accordance with the provisions of section 54.

CHAPTER XV

DEMANDS AND RECOVERY

Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS & RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts
Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts
Section 75 :Generalprovisionsrelating todeterminationof tax
Section 76 :Tax collectedbut not paid toGovernment
Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment
Section 78 :Initiation ofrecoveryproceedings
Section 79 :Recovery oftax
Section 80 :Payment oftax and otheramount ininstallments
Section 81 :Transfer ofproperty tobe void incertain cases
Section82:Tax to befirst chargeon property
Section 83 :Provisionalattachment toprotectrevenue incertain cases
Section 84 :Continuationand validationof certainrecoveryproceedings

You may also like :

• Section 54 of CGST Act,2017 Refund of tax
• Section 50 of CGST Act,2017 Interest on delayed payment of tax