Section 94 of CGST Act, 2017 – Liability in Other Cases
Section 94 of CGST Act, 2017 – Liability in Other Cases Act: Central Goods and Services Tax Act, 2017 Chapter: Chapter XVI – Liability to Pay in Certain Cases Section Covered: Section 94 Effective From: 01st July 2017 🔎 Introduction Section 94 of the CGST Act, 2017 is a special saving provision relating to liability in certain other cases not specifically covered under earlier sections of Chapter XVI. While Sections 85 to 93 deal with transfer of business, company directors, partners, guardians, receivers, death and dissolution, Section 94 ensures that GST liability is not extinguished merely because of change in constitution, discontinuance or other legal events , unless specifically provided. This provision strengthens the recovery framework under GST law. 📜 Bare Provision – Section 94 Section 94 provides that: Save as otherwise provided in Sections 90 and 93, where a person is liable to pay tax, interest or penalty under this Act, such liability shall not b...