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of <h1>Section 135: Tax Liability Transfers to Successors or Representatives in Business Continuation, Cessation, or Dissolution Situations.</h1> Section 135 of the Model GST Law outlines the liability to pay tax, interest, or penalty in specific situations. If a taxpayer dies, their legal representative or successor must pay any outstanding amounts if the business continues. If the business ceases, the legal representative is responsible for payment from the deceased's estate. In cases of Hindu Undivided Families or associations, members are jointly liable for dues upon partition. For dissolved firms, all partners share liability. If a guardian or trustee's role ends, the ward or beneficiary assumes responsibility for any outstanding dues.
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