Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Guardians, trustees, or agents managing a minor's business are liable for tax under Section 91 of Goa GST Act 2017.</h1> Section 91 of the Goa Goods and Services Tax Act, 2017, addresses the liability of guardians, trustees, or agents managing the business of a minor or incapacitated person. It mandates that any tax, interest, or penalty due under the Act is to be levied and recovered from these representatives as if the minor or incapacitated person were conducting the business themselves. The section ensures that all relevant provisions of the Act apply to these representatives, holding them accountable for compliance with tax obligations on behalf of those they represent.
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