Liability of directors of private company
Section 131
Bill
LIABILITY TO PAY IN CERTAIN CASES
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
131. Liability of directors of private company
(1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax due from a private company in respect of any supply of goods or services for any period or from any other company in respect of any supply of any period during which such other company was a private company cannot be recovered, then, every person who was a director of the private company during such period shall be jointly and severally liable for the payment of such tax unless he proves that the non
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