https://www.taxtmi.com/article/detailed?id=7043 Directors of a company in liquidation are jointly and severally liable for GST dues arising during their period of directorship unless they prove to the Commissioner that non recovery is not due to gross neglect, misfeasance or breach of duty. A court appointed liquidator must notify the Commissioner within thirty days, and the Commissioner shall inform the liquidator of payable tax, interest or penalty within three months. Partners of a firm are jointly and severally liable for tax, with retiring partners remaining liable until written intimation to the Commissioner is received; LLPs are treated as firms. Guardians, trustees or agents carrying on business for minors or incapacitated persons are liable for their tax dues. en-us Sat, 22 Oct 2016 21:13:18 +0530 Sat, 22 Oct 2016 21:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7043 Directors of a company in liquidation are jointly and severally liable for GST dues arising during their period of directorship unless they prove to the Commissioner that non recovery is not due to gross neglect, misfeasance or breach of duty. A court appointed liquidator must notify the Commissioner within thirty days, and the Commissioner shall inform the liquidator of payable tax, interest or penalty within three months. Partners of a firm are jointly and severally liable for tax, with retiring partners remaining liable until written intimation to the Commissioner is received; LLPs are treated as firms. Guardians, trustees or agents carrying on business for minors or incapacitated persons are liable for their tax dues. Articles Goods and Services Tax - GST Sat, 22 Oct 2016 21:13:18 +0530 https://www.taxtmi.com/article/detailed?id=7043