Section 93 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Goa Goods and Services Tax Act, 2017 – Act-Rules – 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.- (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (Central Act 31 of 2016) where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before or after
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act upto the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, Central Act 31 of 2016. where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act upto the time of dissolution whether such tax, interest o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =