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<h1>Guardians or trustees managing businesses for minors under Section 91 of Tamil Nadu GST Act must fulfill tax obligations.</h1> Under Section 91 of the Tamil Nadu Goods and Services Tax Act, 2017, if a business liable for tax, interest, or penalty is operated 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 individuals are responsible for the tax liabilities as if the minor or incapacitated person were conducting the business themselves. All relevant provisions and rules of the Act apply to ensure the liabilities are addressed in the same manner as they would be for a competent individual.