Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Entities Managing Business Estates Liable for Tax Under Section 92 of Himachal Pradesh GST Act 2017</h1> Under Section 92 of the Himachal Pradesh Goods and Services Tax Act, 2017, if a taxable person's business estate is managed by the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, the responsibility for paying any due tax, interest, or penalty falls on these entities. They are liable to the same extent as the taxable person would be if they were managing the business themselves. All relevant provisions of the Act and associated rules apply to these managing entities for the purpose of tax recovery.