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of <h1>Entities Managing Estates Must Pay Taxes Under Section 92 of AP GST Act 2017 as Original Taxpayers Would.</h1> Section 92 of the Andhra Pradesh Goods and Services Tax Act, 2017, addresses the liability for tax, interest, or penalties when the estate of a taxable person is managed by entities such as the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager. In such cases, these entities are responsible for paying and recovering the owed amounts as if the taxable person were managing the business themselves. All relevant provisions of the Act and associated rules apply to these managing entities in the same manner as they would to the original taxable person.
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