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

By | April 18, 2017
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(Last Updated On: June 28, 2017)

Section 91 CGST Act 2017

[ Section 91 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 91 CGST Act 2017 explains Liability of guardians, trustees, etc. and is covered in Chapter XVI – Liability to Pay in certain Cases

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Liability of guardians, trustees, etc.

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.


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2 thoughts on “Section 91 CGST Act 2017 Liability of guardians, trustees, etc.

  1. Pingback: CGST Act 2017 - Chapter Wise and Section Wise - Tax Heal

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