ॐ असतो मा सद्गमय
No. Such registered person shall not be required to pay any interest on the amount of CGST and SGST or CGST and UTGST payable, as the case may be.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax wrongfully collected and paid to Central Government or State Government : FAQ NO. 38)
Refund of IGST (in IGST Act) shall be granted in such manner and subject to such conditions as may be prescribed.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax wrongfully collected and paid to Central Government or State Government : FAQ NO. 37)
Refund of CGST and SGST or, as the case may be, CGST and UTGST shall be granted in such manner and subject to such conditions as may be prescribed.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax wrongfully collected and paid to Central Government or State Government : FAQ NO. 36)
Yes. 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.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax collected but not paid to Government : FAQ NO. 35)
No. Notice can be issued on detection of such cases without any time limit. Once show cause notice is issued, the proper officer shall pass the order within 1 year from the date of issue of such notice.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax collected but not paid to Government: FAQ NO. 34)
Yes. In addition to the amount payable by him, the person is required to pay interest under Section 50 on the same from the date of collection of the amount till the date such amount is paid to the Government.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax collected but not paid to Government : FAQ NO. 33)
The proper officer shall issue notice requiring him to show cause as to why the amount so collected as tax 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 the Act. The proper officer shall adjudicate the matter and issue order within one year from the date of issue of the show cause notice.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax collected but not paid to Government: FAQ NO. 32)
Every person who has collected from any other person any amount representing as tax under this Act shall forthwith pay the said amount to Government, regardless of whether the supplies in respect of which such amount was collected are taxable or not.
(ICAI FAQ PUBLICATIONS 06-09-2017 Tax collected but not paid to Government: FAQ NO. 31)
No, proper officer shall not issue any notice for such unpaid tax or unpaid interest on tax. This shall be recovered from such person in accordance with provisions of Section 79.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax: FAQ NO.30)
Yes.
(ICAI FAQ PUBLICATIONS 06-09-2017 General provisions relating to determination of tax : FAQ NO. 29)