Section 91 of CGST Act 2017: Liability of Guardians, Trustees, etc.

Provisions under Section 91 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Liability of Guardians, Trustees, etc.”, are as under:

Section 91 of CGST Act 2017: Liability of Guardians, Trustees, etc. (CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 91 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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