{"id":309,"date":"2018-08-24T12:22:40","date_gmt":"2018-08-24T12:22:40","guid":{"rendered":"http:\/\/khannaandassociates.com\/blog\/?p=309"},"modified":"2018-08-24T12:22:40","modified_gmt":"2018-08-24T12:22:40","slug":"section-91-liability-of-guardians-trustees-etc-of-cgst-act-2017","status":"publish","type":"post","link":"https:\/\/khannaandassociates.com\/blog\/section-91-liability-of-guardians-trustees-etc-of-cgst-act-2017\/","title":{"rendered":"Section 91 &#8211; Liability of guardians, trustees, etc of CGST ACT, 2017"},"content":{"rendered":"<p>Section 91 &#8211; Liability of guardians, trustees, etc of CGST ACT, 2017<\/p>\n<p>91. Where the business in respect of which any tax, interest or penalty is payable<br \/>\nunder this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated<br \/>\nperson on behalf of and for the benefit of such minor or other incapacitated person, the tax,<br \/>\ninterest or penalty shall be levied upon and recoverable from such guardian, trustee or agent<br \/>\nin like manner and to the same extent as it would be determined and recoverable from any<br \/>\nsuch minor or other incapacitated person, as if he were a major or capacitated person and as<br \/>\nif he were conducting the business himself, and all the provisions of this Act or the rules<br \/>\nmade thereunder shall apply accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 91 &#8211; Liability of guardians, trustees, etc of CGST ACT, 2017 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 &hellip; <a href=\"https:\/\/khannaandassociates.com\/blog\/section-91-liability-of-guardians-trustees-etc-of-cgst-act-2017\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Section 91 &#8211; Liability of guardians, trustees, etc of CGST ACT, 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/309"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=309"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/309\/revisions"}],"predecessor-version":[{"id":310,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/309\/revisions\/310"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}