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 liable for tax under Section 91 of Meghalaya GST Act for minors' business activities.</h1> Section 91 of the Meghalaya Goods and Services Tax Act, 2017, stipulates that if a business liable for tax, interest, or penalty is conducted by a guardian, trustee, or agent on behalf of a minor or incapacitated person, the financial obligations will be imposed on and collected from the guardian, trustee, or agent. This liability is equivalent to what would be expected if the minor or incapacitated person were an adult or capacitated, conducting the business personally. All relevant provisions of the Act and its rules apply to ensure compliance.