GST

Understanding the implications of discontinuing or restructuring a business is crucial under the GST regime. Section 94 of the CGST Act, 2017, deals specifically with the liability of firms, associations of persons (AOPs), and Hindu Undivided Families (HUFs) in cases of business discontinuance, reconstitution, or dissolution. This provision ensures that the government’s revenue is protected, […]

When a taxable person passes away, a business is dissolved, or certain legal entities undergo structural changes, the question arises—who becomes responsible for the outstanding tax liabilities? Section 93 of the CGST Act, 2017, provides detailed provisions for such scenarios. This blog post explores Section 93 in depth to clarify the responsibilities of legal representatives,

When a business is managed not by its owner but by a court-appointed official or institution such as the Court of Wards, the Administrator General, or a receiver, it raises an important legal and tax-related question: Who is responsible for the GST liabilities of such a business? Section 92 of the CGST Act, 2017, provides

When it comes to taxation under the GST, liability is generally associated with the person who owns and operates a business. But what happens when a business is run by someone on behalf of a minor or an incapacitated person? This is where Section 91 of the CGST Act, 2017 becomes relevant. In this blog,

When it comes to taxation under the GST regime in India, understanding the liability of individuals involved in a business structure is crucial. One such provision that outlines the accountability of business partners is Section 90 of the CGST Act, 2017. This section focuses on the liability of partners of a firm to pay tax,

Under the GST regime, businesses are expected to comply strictly with tax laws and meet their obligations in a timely manner. While the responsibility of tax compliance primarily lies with the company, directors of private companies are not completely shielded from liability. Section 89 of the CGST Act, 2017 outlines the personal liability of directors

When a company goes into liquidation, its financial and statutory obligations do not simply disappear. The GST Act, recognizing this, has specific provisions to protect the interests of the revenue department. One such critical provision is Section 88 of the CGST Act, 2017, which deals with the liability in case of a company in liquidation.

In the dynamic world of business, mergers and amalgamations are common strategies adopted by companies to consolidate their operations, expand market presence, or achieve financial synergies. While such corporate restructuring has its own benefits, it also comes with certain compliance requirements under the GST. Section 87 of the CGST Act, 2017, deals specifically with the

In the dynamic landscape of GST in India, it is vital for businesses to understand the legal relationships that affect their tax obligations. One such critical relationship is that of a principal and agent, governed under Section 86 of the CGST Act, 2017. This provision outlines the joint and several liability of the agent and

In the dynamic world of business, ownership transitions are common. Businesses may be transferred through sale, lease, gift, or other means. However, such transitions carry significant tax implications under the GST regime. Section 85 of the CGST Act, 2017 specifically addresses the liability to pay tax in case of transfer of business. It imposes a