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of <h1>Successors and Representatives Liable for GST Liabilities Upon Death or Business Changes Under Chhattisgarh GST Act, 2017</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, specific provisions address liability for tax, interest, or penalties in certain cases. If a liable individual dies, their legal representative or successor continues the business and assumes the liability. If the business ceases, the estate covers the liabilities. For Hindu Undivided Families or associations, members are jointly responsible for liabilities upon partition. In dissolved firms, former partners share joint liability. If a guardian or trustee's role ends, the ward or beneficiary assumes liability for outstanding dues. These provisions are subject to exceptions under the Insolvency and Bankruptcy Code, 2016.
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