Section 93 of CGST Act, 2017 : Section 93: Special Provisions Regarding Liability To Pay Tax, Interest Or Penalty In Certain Cases
CGST Act, 2017
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Explanation using Example
Example:
Mr. Sharma, who owned a textile business, unfortunately passed away. His son, Mr. Raj, decides to continue running the business. According to Section 93(1)(a) of the CGST Act, 2017, Mr. Raj, as the legal representative, is now responsible for paying any GST, interest, or penalties that were due from Mr. Sharma's business ...
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