https://www.taxtmi.com/acts?id=28306 A company is criminally liable for offences under the Act and persons in charge of company business at the time are deemed guilty; officers are likewise liable if the offence is committed with their consent, connivance, or attributable negligence. The rule applies mutatis mutandis to partners, kartha or managing trustees in firms, LLPs, HUFs and trusts. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. "Company" includes a firm or association of individuals and "director" in relation to a firm means a partner. en-us Wed, 28 Jun 2017 14:49:20 +0530 Tue, 04 Jul 2017 17:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28306 A company is criminally liable for offences under the Act and persons in charge of company business at the time are deemed guilty; officers are likewise liable if the offence is committed with their consent, connivance, or attributable negligence. The rule applies mutatis mutandis to partners, kartha or managing trustees in firms, LLPs, HUFs and trusts. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. "Company" includes a firm or association of individuals and "director" in relation to a firm means a partner. Act-Rules GST - States Wed, 28 Jun 2017 14:49:20 +0530 https://www.taxtmi.com/acts?id=28306