Section 76 of CGST Act, 2017 : Section 76: Tax Collected But Not Paid To Government
CGST Act, 2017
JavaScript did not load properly
Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.
Explanation using Example
Imagine a scenario where a business, "TechGadgets Ltd.," collects GST from its customers on the sale of electronic devices. Despite collecting GST, TechGadgets Ltd. fails to deposit this amount with the government. According to Section 76 of The Central Goods and Services Tax Act, 2017, TechGadgets Ltd. is required to pay this collected amount to the government immediately, even if the devices sold are later determined to be non-taxable.
The tax authorities discover this discrepancy and serve a notic...
Login to access all pages and read more content.
To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.
In fact, any online course, certificate program, diploma in International Law, Technology Law, or whatever-new-hype-they-invent is usually just marketing sugarcoat. Don't let them sell you a PDF or Recorded Content and call it empowerment.
A course designed to truly empower you should be accessible — and preferably, free. That's why KanoonGPT will launch a Free AI 101 for Law Professionals course.
Also, quick reality check: Indians earn in INR ₹₹₹ — why on earth are we paying in Dollars $$$ for AI tools ? 🤨 Something doesn't add up.
Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app
