Section 91 of CGST Act 2017: Liability of Guardians, Trustees, etc.

Section 91 of CGST Act 2017: Liability of Guardians, Trustees, etc.

Provisions under Section 91 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Liability of Guardians, Trustees, etc.”, are as under:

Section 91 of CGST Act 2017: Liability of Guardians, Trustees, etc. (CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES)

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.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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