https://www.taxtmi.com/acts?id=28950 Corporate liability under the GST Act deems the company and persons in charge of its business guilty when the company commits an offence; officers whose consent, connivance or negligence contributed to the offence are also liable. The rule extends to partners, the karta of a HUF and managing trustees for firms, LLPs, HUFs and trusts. A person is not liable if they prove the offence occurred without their knowledge or that they exercised all due diligence to prevent it. "Company" includes firms and associations; "director" for a firm means a partner. en-us Sat, 01 Jul 2017 15:06:51 +0530 Sat, 01 Jul 2017 15:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28950 Corporate liability under the GST Act deems the company and persons in charge of its business guilty when the company commits an offence; officers whose consent, connivance or negligence contributed to the offence are also liable. The rule extends to partners, the karta of a HUF and managing trustees for firms, LLPs, HUFs and trusts. A person is not liable if they prove the offence occurred without their knowledge or that they exercised all due diligence to prevent it. "Company" includes firms and associations; "director" for a firm means a partner. Act-Rules GST - States Sat, 01 Jul 2017 15:06:51 +0530 https://www.taxtmi.com/acts?id=28950