Section 76 - Tax collected but not paid to Government of CGST ACT, 2017

                 76. (1) Notwithstanding anything to the contrary contained in any order or direction
of any Appellate Authority or Appellate Tribunal or court or in any other provisions of this
Act or the rules made thereunder or any other law for the time being in force, every person
who 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 to
the Government, irrespective of whether the supplies in respect of which such amount was
collected are taxable or not.
                    (2) Where any amount is required to be paid to the Government under
sub-section (1), and which has not been so paid, the proper officer may serve on the person
liable to pay such amount a notice requiring him to show cause as to why the said amount as
specified in the notice, should not be paid by him to the Government and why a penalty
equivalent to the amount specified in the notice should not be imposed on him under the
provisions of this Act.
                    (3) The proper officer shall, after considering the representation, if any, made by the
person on whom the notice is served under sub-section (2), determine the amount due from
such 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 amount
referred to in sub-section (1) or sub-section (3) also be liable to pay interest thereon at the
rate specified under section 50 from the date such amount was collected by him to the date
such amount is paid by him to the Government.
                    (5) An opportunity of hearing shall be granted where a request is received in writing
from 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 the
                   (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 his
                  (9) The amount paid to the Government under sub-section (1) or sub-section (3) shall
be adjusted against the tax payable, if any, by the person in relation to the supplies referred
to in sub-section (1).
                (10) Where any surplus is left after the adjustment under sub-section (9), the amount
of such surplus shall either be credited to the Fund or refunded to the person who has borne
the incidence of such amount.
               (11) The person who has borne the incidence of the amount, may apply for the refund
of the same in accordance with the provisions of section 54.

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