Section 93 SPECIAL PROVISIONS   REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES [SECTION 93 OF THE CGST ACT] - GST Ready Reckoner - GST

..... is death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act In Case business is discontinued after his death: if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or .....

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Section 93 SPECIAL PROVISIONS REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES SECTION 93 OF THE CGST ACT - GST Ready Reckoner - GST

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..... as a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under said Act up to the time of dissolution whether such tax, interest or penalty has been determined before the dissolution, but has remained unpaid or is determined after dissolution On termination of guardianship or trust [Section 93(4)]: where a taxable person liable to pay tax, interest or penalty under this Act, - is the guardian of a ward on whose behalf the business is carried on b .....

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Section 93 SPECIAL PROVISIONS REGARDING LIABILITY TO PAY TAX, INTEREST OR PENALTY IN CERTAIN CASES SECTION 93 OF THE CGST ACT - GST Ready Reckoner - GST

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