Section 122(1)(vi) in Telangana Goods and Services Tax Act, 2017
(vi)fails to collect tax [in accordance with the provisions of] [Substituted 'in terms of' by Act 3 of 2019, (w.e.f. 01.07.2017).] sub-section (1) of section 52, or collects an amount which is less than the amount required to be collected under the said sub-section or where he fails to pay to the Government the amount collected as tax under subsection (3) of section 52;