Section 76
Tax collected but not paid to Government
In force
Section 76. Tax collected but not paid to Government.
(1) 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 are taxable or not.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-76.html
- Source confidence: Pending verification
Quick facts
- Section
- 76
- Chapter
- XV
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0