Liability on death: legal representatives or successors remain responsible for unpaid GST tax, interest or penalty.

Special provisions impose continuing liability to pay tax, interest or penalty in successor situations, subject to the Insolvency and Bankruptcy Code. On death, a legal representative or person continuing the business is liable, or the estate is liable if the business is discontinued. On partition of a HUF or association, each member or group is jointly and severally liable for liabilities up to partition. On firm dissolution, former partners are jointly and severally liable for liabilities up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable for liabilities up to termination.

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