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of <h1>Guardians, trustees, or agents are liable for GST obligations on behalf of minors or incapacitated persons under Assam GST Act 2017.</h1> Under the Assam Goods and Services Tax Act, 2017, when a business liable for tax, interest, or penalty is conducted by a guardian, trustee, or agent on behalf of a minor or incapacitated person, the financial obligations are imposed on the guardian, trustee, or agent. These obligations are enforced as if the minor or incapacitated person were a competent adult conducting the business themselves. All relevant provisions of the Act apply to ensure compliance and recovery from the guardian, trustee, or agent in the same manner as they would from the individual directly responsible.
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