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of <h1>Individuals Liable for GST Offences in Companies, Partnerships, and Trusts Under Rajasthan GST Act, 2017</h1> Under the Rajasthan Goods and Services Tax Act, 2017, if a company commits an offence, individuals responsible for the company's operations at the time are deemed guilty and subject to penalties. This includes directors, managers, secretaries, or officers if the offence occurred with their consent, connivance, or negligence. Similar rules apply to partnerships, Limited Liability Partnerships, Hindu Undivided Families, or trusts, implicating partners, karta, or managing trustees. However, individuals can avoid liability by proving they were unaware of the offence or took all necessary precautions to prevent it. The term 'company' covers corporate bodies, firms, or associations of individuals.
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