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<h1>Directors of private companies may face joint liability for unpaid taxes under Section 89 of the Telangana GST Act, 2017.</h1> Under Section 89 of the Telangana Goods and Services Tax Act, 2017, directors of a private company are jointly and severally liable for unpaid tax, interest, or penalties related to the supply of goods or services if these cannot be recovered from the company. This liability applies unless the director can prove that the non-recovery was not due to their gross neglect, misfeasance, or breach of duty. If the private company converts to a public company, the liability does not extend to directors for the period when it was private, except for any personal penalties imposed.