Section 91 of GST Act: Liability of guardians, trustees, etc.

Amended and updated notes on section 91 of CGST Act, 2017. Detail discussion on provisions and rules related to liability of guardians, trustees, etc.

Amended and updated notes on section 91 of CGST Act, 2017. Detail discussion on provisions and rules related to liability of guardians, trustees, etc.

Chapter XVI (Sections 8594) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to liability to pay in certain cases. Section 91 of CGST 2017 provides for liability of guardians, trustees, etc.

Recently, we have discussed in detail section 90 (Liability of partners of firm to pay tax) of CGST Act 2017. Today, we learn the provisions of section 91 of Central GST Act 2017.

Section 91 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 91 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVI
Chapter NameLiability to Pay in Certain Cases
Section No.91
Section NameLiability of guardians, trustees, etc.
Updated 2024 EditionGST Law Book PDF

Section 91 of Central GST – Liability of guardians, trustees, etc.1

Section 91 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

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.

  1. Section 91 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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