TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Successor liability for tax, interest and penalty continues after death, dissolution, partition or trust termination under GST rules.</h1> Special provisions impose successor liability for tax, interest and penalty where the liable person ceases business: on death, continuation by a legal representative or other person creates liability, or if discontinued the legal representative is liable out of the estate; on partition of an HUF/association members are jointly and severally liable up to partition; on firm dissolution former partners are jointly and severally liable up to dissolution; and on termination of guardianship or trust the ward or beneficiary is liable up to termination. All provisions are subject to the insolvency save provision.
TaxTMI 
TaxTMI 
