Agent and principal liability: agent-made supplies trigger joint and several responsibility to pay tax under the GST framework. Where an agent supplies or receives taxable goods on behalf of his principal, both agent and principal are jointly and severally liable to pay the tax ... Summary
Agent and principal liability: agent-made supplies trigger joint and several responsibility to pay tax under the GST framework.
Where an agent supplies or receives taxable goods on behalf of his principal, both agent and principal are jointly and severally liable to pay the tax payable on such goods under the Act, creating concurrent responsibility for tax obligations arising from agent-mediated transactions.
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