Section 92 of CGST Act, 2017 – Liability of Court of Wards, Administrator General, Official Trustee, etc.
📘 Section 92 of CGST Act, 2017 – Liability of Court of Wards, Administrator General, Official Trustee, etc. Act: Central Goods and Services Tax Act, 2017 Chapter: Chapter XVI – Liability to Pay in Certain Cases Section Covered: Section 92 Effective From: 01st July 2017 🔎 Introduction Section 92 of the CGST Act, 2017 deals with GST liability in cases where the business of a taxable person is under the control or management of certain statutory or court-appointed authorities such as: Court of Wards Administrator General Official Trustee Receiver Manager appointed by court This provision ensures that GST dues remain recoverable even when business is managed by a legal authority instead of the original owner. 📜 Bare Provision – Section 92 Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by or under the control of: Court of Wards Administrator General Official Trustee Receiver Manager (in...