Page 232 - CA Final GST

Badlani Classes

even though ` 15,000 was
incurred after he had retired.
91 Liability of Tax, interest or penalty shall be The business owes tax,
guardians, trustees, levied upon and recoverable interest and/or penalty
etc. from both the under GST.
guardian/trustee/agent AND This becomes applicable
the beneficiary when any business is
(minor/incapacitated person) conducted by a
will be liable under GST Act. guardian/trustee/agent on
The due amount can be behalf AND for the benefit
recovered from both parties. of a minor/incapacitated
person.
92 Liability of Court of If the business owes any This is applicable to the
Wards, etc. amount under GST then the estate of a taxable person,
Court of Wards, the which owns a business, is
Administrator General, the under the control of the
Official Trustee or any receiver Court of Wards, the
or manager will be held liable Administrator General, the
along with the taxable person. Official Trustee or any
receiver or manager
appointed by a court.
93(1) Liability after the Section 93(1)(a): If the The legal
Death of the business sis carried on by the heir/representative will
Taxpayer legal heir/representative then NOT be personally liable
the heir/representative will be for the pending dues.
held liable for the unpaid dues Example: Mr. F being a
under GST. dealer of laptops. He owes `
Section 93(1)(b): If the 2,25,000 as GST. But he
business is discontinued, passes away and his
whether before or after death, daughter Ms. D takes over
the legal heir will be liable to the shop.
pay the due amount out of the Then, Ms. D is liable to pay
estate of the deceased, to the the pending amount of
extent to which the estate is `2,25,000.
capable of meeting the charge, However, if Ms. D inherits `
the tax, interest or penalty due 40,000 and closes down the
from such person under this shop after her father’s
Act, whether such tax, interest death, then she would be
or penalty has been determined liable to pay only ` 40,000
before his death but has as the tax.
remained unpaid or is She cannot be held liable for
determined after his death. the balance `1,85,000.
Since, it is beyond the
inherited amount.
94 Liability of Each partner will be liable
Partnership Firm on jointly and severally for any
Dissolution GST amount due up to the date
of dissolution.
Liability of When the property of the
HUF/AOP on HUF/AOP is divided amongst
Partition the various members, then each
member or group of members Page231
will be liable for all GST dues

Central Goods & Services Tax Act, 2017