Corporate liability: officers deemed responsible for company tax offences, with scope for due diligence defence. Offences under the GST framework are attributed to the company and to persons in charge of, and responsible for, the company's business, who are deemed to be guilty and liable; officers are also deemed guilty where the offence occurred with their consent, connivance or negligence. The rule applies similarly to partnership firms, LLPs, HUFs and trusts by treating partners, the karta or managing trustee as liable. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence.