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of <h1>Section 114: Successors and Representatives Liable for Unpaid GST in Death, Business Closure, or Role Termination Scenarios.</h1> Section 114 of the Model GST Law outlines the liability to pay tax in specific situations. If a taxpayer dies, their legal representative or successor must pay any due taxes, interest, or penalties. If the business ceases, the estate covers these obligations. For Hindu Undivided Families or associations, members are jointly liable for taxes until partition. In dissolved firms, former partners share liability for unpaid taxes. If a guardian or trustee's role ends, the ward or beneficiary assumes responsibility for taxes due up to that point. These liabilities apply regardless of whether the amounts were determined before or after the relevant event.
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