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of <h1>Liability for Tax, Interest, or Penalty Post-Death or Dissolution Explained in Section 93 of GST Act, 2017</h1> Section 93 of the Goa Goods and Services Tax Act, 2017, outlines the liability for tax, interest, or penalty in specific situations. If a liable person dies, their legal representative or successor must pay the dues, whether the business continues or not. In case of a partitioned Hindu Undivided Family or association, each member is jointly liable for dues up to the partition. If a firm dissolves, former partners are jointly liable for dues until dissolution. If a guardian or trustee's role ends, the ward or beneficiary assumes liability for dues up to that termination. The Insolvency and Bankruptcy Code, 2016, may provide exceptions.
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