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of <h1>Section 96 GST Law: Company Offences Hold Leaders Accountable; Liability Avoidable with Proof of Due Diligence or Lack of Knowledge.</h1> Section 96 of the Model GST Law addresses offences committed by companies and other entities. If a company commits an offence, those responsible for its business conduct are deemed guilty and subject to prosecution. If a director, manager, secretary, or officer consents to or is negligent in the offence, they are also liable. The term 'company' includes firms and associations. For partnerships, LLPs, Hindu Undivided Families, or trusts, partners, kartas, or managing trustees are held accountable. However, individuals can avoid liability by proving lack of knowledge or due diligence to prevent the offence.
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