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,
interest 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.
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