Liability on death: successors and representatives remain responsible for GST tax, interest or penalty under prescribed rules.

Liability for tax, interest or penalty survives a taxable person's death subject to the Insolvency and Bankruptcy Code, 2016: a successor continuing the business is liable; where the business is discontinued the legal representative is liable from the deceased's estate to the extent it can meet the charge, whether liabilities are determined before or after death. Comparable successor liability rules make members after HUF/association partition, former partners after firm dissolution, and wards or beneficiaries after termination of guardianship or trust jointly and severally liable for liabilities attributable to periods up to the relevant event.

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