Tax liability on death, partition, dissolution, or trust termination shifts to successors and related persons under GST provisions. Special provisions govern liability for tax, interest, or penalty where the taxable person dies, a Hindu undivided family or association of persons partitions its property, a firm dissolves, or a guardianship or trust is terminated. In each case, liability may pass to the legal representative, continuing business successor, members or groups of members, partners, ward, or beneficiary, as the provision specifies. The charge extends to dues determined before the relevant event but unpaid, as well as dues determined after the event, and is subject to the savings of the Insolvency and Bankruptcy Code, 2016.