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of <h1>Section 93 of GST Act: Legal reps must settle tax dues if liable person dies; shared liability in partition, dissolution.</h1> Section 93 of the Central Goods and Services Tax Act, 2017, outlines the liability for tax, interest, or penalties in specific situations. If a liable individual dies, their legal representative or other person continuing the business must pay outstanding dues. If the business is discontinued, the legal representative must pay from the deceased's estate. In cases of partition among members of a Hindu Undivided Family or an association, each member is jointly and severally responsible for dues. Similarly, partners of a dissolved firm share liability. Guardians or trustees must ensure dues are paid if their roles end. These provisions are subject to the Insolvency and Bankruptcy Code, 2016.
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