Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases of CGST ACT, 2017<\/p>\n
93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016,
\nwhere a person, liable to pay tax, interest or penalty under this Act, dies, then\u2013\u2013
\n(a) if a business carried on by the person is continued after his death by his legal
\nrepresentative or any other person, such legal representative or other person, shall be
\nliable to pay tax, interest or penalty due from such person under this Act; and
\n(b) if the business carried on by the person is discontinued, whether before or
\nafter his death, his legal representative shall be liable to pay, out of the estate of the
\ndeceased, to the extent to which the estate is capable of meeting the charge, the tax,
\ninterest or penalty due from such person under this Act,
\nwhether such tax, interest or penalty has been determined before his death but has remained
\nunpaid or is determined after his death.<\/p>\n
(2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a
\ntaxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided
\nFamily or an association of persons and the property of the Hindu Undivided Family or the
\nassociation of persons is partitioned amongst the various members or groups of members,
\nthen, each member or group of members shall, jointly and severally, be liable to pay the tax,
\ninterest or penalty due from the taxable person under this Act up to the time of the partition
\nwhether such tax, penalty or interest has been determined before partition but has remained
\nunpaid or is determined after the partition.
\n(3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a
\ntaxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is
\ndissolved, then, every person who was a partner shall, jointly and severally, be liable to pay
\nthe tax, interest or penalty due from the firm under this Act up to the time of dissolution
\nwhether such tax, interest or penalty has been determined before the dissolution, but has
\nremained unpaid or is determined after dissolution.
\n(4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a
\ntaxable person liable to pay tax, interest or penalty under this Act,\u2013\u2013
\n(a) is the guardian of a ward on whose behalf the business is carried on by the
\nguardian; or
\n(b) is a trustee who carries on the business under a trust for a beneficiary,
\nthen, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to
\npay the tax, interest or penalty due from the taxable person upto the time of the termination
\nof the guardianship or trust, whether such tax, interest or penalty has been determined
\nbefore the termination of guardianship or trust but has remained unpaid or is determined
\nthereafter.<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases of CGST ACT, 2017 93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then\u2013\u2013 (a) if a business carried on by … Continue reading “Section 93 – Special provisions regarding liability to pay tax, interest or penalty in certain cases of CGST ACT, 2017”<\/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\/313"}],"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=313"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/313\/revisions"}],"predecessor-version":[{"id":314,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/313\/revisions\/314"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}