Amended and updated notes on section 91 of CGST Act, 2017. Detail discussion on provisions and rules related to liability of guardians, trustees, etc.
Chapter XVI (Sections 85–94) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to liability to pay in certain cases. Section 91 of CGST 2017 provides for liability of guardians, trustees, etc.
Recently, we have discussed in detail section 90 (Liability of partners of firm to pay tax) of CGST Act 2017. Today, we learn the provisions of section 91 of Central GST Act 2017.
Section 91 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 91 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVI |
| Chapter Name | Liability to Pay in Certain Cases |
| Section No. | 91 |
| Section Name | Liability of guardians, trustees, etc. |
| Updated 2024 Edition | GST Law Book PDF |
Section 91 of Central GST – Liability of guardians, trustees, etc.1
Section 91 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent in like manner and to the same extent as it would be determined and recoverable from any such minor or other incapacitated person, as if he were a major or capacitated person and as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.
- Section 91 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎