- Every person who has collected any amount as representing the GST and has not paid same to the Government is required to pay said amount irrespective of whether the supplies in respect of which such amount was collected are taxable or not.
- In case of failure, proper officer an sue a SCN to him proposing recovery and imposition of penalty.
- SCN is to be decided within one year and order issued in FORM GST DRC-07.
- This order shall be treated as Recovery Notice
- The person who has borne the incidence of the amount, can claim refund.
Sunday 17 December 2017
TAX COLLECTED BUT NOT PAID TO GOVERNMENT UNDER GST ACT
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