Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Guardians, trustees, or agents must fulfill tax obligations for businesses run on behalf of minors under Section 91 of KGST Act 2017.</h1> Under the Karnataka Goods and Services Tax Act, 2017, Section 91 stipulates that when a business subject to tax, interest, or penalty is conducted 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 obligations are enforced as if the minor or incapacitated person were a major and conducting the business themselves. All relevant provisions of the Act or associated rules apply to the guardian, trustee, or agent in the same manner.