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of <h1>Liability for Tax, Interest, or Penalty Under Maharashtra GST Act, 2017: Responsibilities in Business Succession and Partition Scenarios.</h1> Under the Maharashtra Goods and Services Tax Act, 2017, specific provisions address the liability to pay tax, interest, or penalty in certain situations. If an individual liable for such payments dies, their legal representative or another person continuing the business is responsible for settling the dues. If the business ceases, the estate of the deceased bears the liability. In cases of partition within a Hindu Undivided Family or association, each member is jointly liable for dues up to the partition. For dissolved firms, former partners share joint liability. Guardians or trustees ending their roles transfer liability to wards or beneficiaries.
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