Section 94 of CGST Act, 2017 : Section 94: Liability In Other Cases

CGST Act, 2017

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Explanation using Example

Imagine a scenario where a family-owned business operated as a Hindu Undivided Family (HUF) decides to discontinue its operations. The firm, during its operational period, accrued some GST liabilities in the form of taxes, interest, and penalties. According to Section 94 of The Central Goods and Services Tax Act, 2017:

  • The GST liabilities of the HUF can still be det...

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