Chapter XVI (Sections 85-94) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Liability to Pay in Certain Cases. Section 91 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Liability of guardians, trustees, etc. under CGST Act 2017.
Recently, we have discussed in detail section 90 (i.e. Liability of partners of firm to pay tax) of CGST Act 2017. Today, we learn the provisions of section 91 of the CGST Act 2017. Complete Details of CGST Section 91 – Liability of guardians, trustees, etc. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 91 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 91 of CGST Act 2017 read with Central GST Rules 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.