Section 91 of CGST Act, 2017 – Liability of Guardians, Trustees or Agents
📘 Section 91 of CGST Act, 2017 – Liability of Guardians, Trustees or Agents Act: Central Goods and Services Tax Act, 2017 Chapter: Chapter XVI – Liability to Pay in Certain Cases Section Covered: Section 91 Effective From: 01st July 2017 🔎 Introduction Section 91 of the CGST Act, 2017 provides for GST liability in cases where a business is carried on by a guardian, trustee or agent on behalf of a minor or other incapacitated person. The provision ensures that GST dues are not avoided merely because the real owner of the business is legally incapable of managing it. 📜 Bare Provision – Section 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 minor or incapacitated person, the tax, interest or penalty shall be levied upon and recovered from such guardian, trustee or agent in like manner and...