https://www.taxtmi.com/acts?id=26754 The section deems a company and those in charge of its business at the time of an offence to be guilty and prosecutable; liability attaches to persons occupying managerial roles. It also deems directors, managers, secretaries or other officers guilty where an offence is committed with their consent, connivance or negligence, and applies mutatis mutandis to partnerships, LLPs, HUFs and trusts with partners, karta or managing trustee treated as guilty. A defence exists if the person proves lack of knowledge or that all due diligence was exercised. The explanation states that "company" includes firms or associations and "director" for a firm means a partner. en-us Wed, 21 Jun 2017 16:50:21 +0530 Sat, 15 Jul 2017 12:42:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26754 The section deems a company and those in charge of its business at the time of an offence to be guilty and prosecutable; liability attaches to persons occupying managerial roles. It also deems directors, managers, secretaries or other officers guilty where an offence is committed with their consent, connivance or negligence, and applies mutatis mutandis to partnerships, LLPs, HUFs and trusts with partners, karta or managing trustee treated as guilty. A defence exists if the person proves lack of knowledge or that all due diligence was exercised. The explanation states that "company" includes firms or associations and "director" for a firm means a partner. Act-Rules GST - States Wed, 21 Jun 2017 16:50:21 +0530 https://www.taxtmi.com/acts?id=26754