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of <h1>Entities Managing Business Estates Must Pay Dues Under Telangana GST Act Section 92, Equal to Taxable Person's Liability.</h1> Under Section 92 of the Telangana Goods and Services Tax Act, 2017, if a taxable person's business estate, or part of it, is managed by the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, these entities are responsible for paying any due tax, interest, or penalties. The liability is equivalent to that of the taxable person as if they were managing the business themselves. All relevant provisions and rules of the Act apply to these managing entities for the recovery of such dues.
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