Section 90 – Liability of Members of Association of Persons (AOP) or Body of Individuals (BOI)
Section 90 of CGST Act, 2017 – Liability of Members of Association of Persons (AOP) or Body of Individuals (BOI) Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 90 Section 90 ensures that GST dues of an Association of Persons (AOP) or Body of Individuals (BOI) do not become irrecoverable due to lack of assets, dissolution, or cessation of activities. It fixes personal liability on members of such associations. 2. Statutory Provision – Section 90 Section 90: Where any association of persons or body of individuals is liable to pay any tax, interest or penalty under this Act, the association or body and every person who was a member thereof at the time when such tax was due shall be jointly and severally liable for the payment of such tax, interest or penalty. 3. Persons Covered under Section 90 Section 90 applies to: Association of Persons (AOP) Body of Individuals (BOI) Examples i...