Demand and recovery

while reading section 73 and 76, I came across the headings of the sections: Tax not paid,short paid AND tax collected but not paid to the government.
I collected Rs 100 as GST but did not pay it to govt. Now isn't this Tax not paid???or is a case of tax collected but not paid to the government?
what is the line of difference??
please explain????
Replies (2)
Quick Summary
This discussion clarifies the distinction between 'tax not paid' and 'tax collected but not paid to the government' under GST, particularly concerning sections 73 and 76. It explores whether collecting GST and failing to remit it falls under 'tax not paid' or 'tax collected but not paid', and when each section might apply to different taxpayer types.

As per my opinion-
"tax not paid" is for RCM taxpayer
and "tax collected but not paid" is for regular taxpayer
Ok...so if I do the offence as stated in my previous query, will I be held under 73 or 76,

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