Liability of guardians, trustees, Sec 91 of CGST Act, 2017



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


The below post explains about Liability of guardians, trustees under section 91 of CGST Act,2017.


Section 91 of CGST Act, 2017 explains Liability of guardians, trustees as below: (The amendments if any will also be updated here soon).


The extract of Section 91 of CGST Act,2017 quoted below:


91  Liability of guardians, trustees.


91. Where the business in respect of which any tax, interest or penalty is payable

under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated

person on behalf of and for the benefit of such minor or other incapacitated person, the tax,

Liability of guardians, trustees, Sec 91 of CGST Act, 2017interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent

in like manner and to the same extent as it would be determined and recoverable from any

such minor or other incapacitated person, as if he were a major or capacitated person and as

if he were conducting the business himself, and all the provisions of this Act or the rules

made thereunder shall apply accordingly.


The above information clarifies about Liability of guardians, trustees under section 91 of CGST Act,2017.  



If you have any comments about Section 91 of CGST Act, 2017 explaining Liability of guardians, trustees, share below your thoughts:


Click here to know GST rate of your goods or service


GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to export goods from India?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?

Manner of recovery of credit distributed in excess, CGST Act,2017 

Persons not liable for registration CGST Act, 2017 

CGST Act, 2017 Procedure for registration 

Deemed registration, CGST Act, 2017

Amendment of registration CGST Act, 2017

CGST Act, 2017 Cancellation of registration

CGST Act,  Tax invoice 

Amount of tax to be indicated in tax invoice and other documents

Rate of GST for embroidery, special woven fabrics, tufted textile fabrics 

GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles 

GST rate tariff for Crocheted fabrics and knitted fabrics 

GST for knitted or crocheted clothing accessories, articles of apparels. 

Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing 

GST rate for made up textile articles, clothing and worn textiles, sets 

GST for Gaiters, Footwear parts, gaiter parts, footwear 


Export procedures and documentation

Mechanism of GST payment between GSTN and bank

GST payments of Cheque or DD from another bank



GST payment by Cash and same bank Cheque or DD

Validity period of Challan under GST tax payments

How many copies of challans for GST tax payment?

How does Bank work on GST tax payment?

How to pay GST tax through Bank?

How to export your product?
Click here to know HS code of your product
What is the ITC code (Indian Tariff Code) of your product?
12 Major risks and solutions in Imports and Exports
Dimension of export containers
Export Promotion Councils and Commodity Boards, product wise
SEIS scheme for exporters in India
Mode of payments in international trade

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers