GST liability to pay in certain cases : Free Study Material
Here is the free study material on GST Liability to Pay in certain cases : Free Study Material
Relevant Section of CGST Act 2017
Relevant Section are covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES of CGST Act 2017
Section 85. Liability in case of transfer of business.
Section 86. Liability of agent and principal.
Section 87. Liability in case of amalgamation or merger of companies.
Section 88. Liability in case of company in liquidation.
Section 89. Liability of directors of private company.
Section 90. Liability of partners of firm to pay tax.
Section 91. Liability of guardians, trustees, etc.
Section 92. Liability of Court of Wards, etc.
Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
Section 94. Liability in other cases.