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<h1>Entities Managing Estates Liable for Tax Under Section 92 of CGST Act 2017: Responsibilities Clarified</h1> Section 92 of the Central Goods and Services Tax Act, 2017, addresses the liability of certain entities like the Court of Wards, Administrator General, Official Trustee, or any appointed receiver or manager, when they control the estate of a taxable person. If the estate owes any tax, interest, or penalty under this Act, these entities are responsible for paying and recovering such amounts as if the taxable person were managing the business themselves. All applicable provisions and rules of the Act apply to these entities in the same manner as they would to the original taxable person.