https://www.taxtmi.com/acts?id=29718 Offences by corporate entities render both the entity and persons in charge of its business liable; officers whose consent, connivance or negligence is proved are also deemed guilty. The provision applies mutatis mutandis to partnership firms, LLPs, HUFs and trusts, treating partners, the karta or managing trustee as responsible. A person is not liable if he proves lack of knowledge of the offence or that he exercised all due diligence to prevent it. Definitions clarify that company includes firms or associations and that director, for a firm, means a partner. en-us Wed, 05 Jul 2017 10:56:37 +0530 Sat, 19 Aug 2017 12:19:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29718 Offences by corporate entities render both the entity and persons in charge of its business liable; officers whose consent, connivance or negligence is proved are also deemed guilty. The provision applies mutatis mutandis to partnership firms, LLPs, HUFs and trusts, treating partners, the karta or managing trustee as responsible. A person is not liable if he proves lack of knowledge of the offence or that he exercised all due diligence to prevent it. Definitions clarify that company includes firms or associations and that director, for a firm, means a partner. Act-Rules GST - States Wed, 05 Jul 2017 10:56:37 +0530 https://www.taxtmi.com/acts?id=29718