Section 91 of CGST Act,2017 Liability of guardians, trustees, etc.

Section 91 of CGST Act,2017 Liability of guardians, trustees, etc. Section 91 of CGST Act,2017 from bare act : Where the business in respect of which any tax, interest or penalty is payableunder this Act is carried on by any guardian, trustee or agent of a minor or other incapacitatedperson on behalf of and for the benefit of such minor or other incapacitated person, the tax,interest or penalty shall be levied upon and recoverable from such guardian, trustee or agentin like manner and to the same extent as it would be determined and recoverable from anysuch minor or other incapacitated person, as if he were a major or capacitated person and asif he were conducting the business himself, and all the provisions of this Act or the rulesmade thereunder shall apply accordingly.

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CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Chapter XVI of the CGST Act,2017 covers ten sections relating to LIABILITY TO PAY IN CERTAIN CASESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 85 :Liability in case of transfer of business Section 86 :Liability ofagent andprincipal Section 87 :Liability incase ofamalgamationor merger ofcompanies Section 88 :Liability incase ofcompany inliquidation Section 89 :Liability ofdirectors of privatecompany Section 90 :Liability ofpartners offirm to paytax Section 91 :Liability ofguardians,trustees, etc Section 92 :Liability ofCourt ofWards, etc. Section 93 :Specialprovisionsregardingliability topay tax,interest orpenalty incertain cases Section 94 :Liability inother cases

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