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of <h1>Directors of private companies liable for unpaid taxes under Chhattisgarh GST Act unless non-recovery is not their fault.</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, directors of a private company are jointly and severally liable for unpaid taxes, 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 the non-recovery was not due to their gross neglect, misfeasance, or breach of duty. If the private company converts to a public company, this liability does not apply to directors for periods when the company was private, except for personal penalties imposed on them.
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