Section 93 of CGST Act, 2017 – Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases
📘 Section 93 of CGST Act, 2017 – Special Provisions Regarding Liability to Pay Tax, Interest or Penalty in Certain Cases Act: Central Goods and Services Tax Act, 2017 Chapter: Chapter XVI – Liability to Pay in Certain Cases Section Covered: Section 93 Effective From: 01st July 2017 🔎 Introduction Section 93 of the CGST Act, 2017 provides special provisions regarding liability to pay tax, interest or penalty in situations where: A taxable person dies, or A partnership firm is dissolved, or An association of persons (AOP) or body of individuals (BOI) is dissolved. This section ensures that GST liability does not lapse merely because of death or dissolution of the taxable entity. 📜 Bare Provision – Section 93 Section 93 provides that where a taxable person liable to pay tax, interest or penalty under this Act: Dies – then his legal representative shall be liable to pay such dues out of the estate of the deceased; Is a partnership firm and the firm is dis...