Page 233 - CA Final GST

Badlani Classes

up to the time of partition,
jointly and severally.
Liability when a If the guardianship or trust
Trust is Terminated looks after the business for a
beneficiary and pays tax under
GST, is terminated then the
beneficiary will be held liable
for all unpaid GST dues.
Liability in cases of In Cases of reconstitutions, all
Reconstitution of the partners/members who
Firm/AOP were there before the
reconstitution will be held
liable jointly and severally for
all dues before the date of
reconstitution.

Page232

Central Goods & Services Tax Act, 2017