https://www.taxtmi.com/acts?id=29926 Offences by companies under the Gujarat Goods and Services Tax Act render the company and every person in charge of, and responsible to, the company for its business conduct deemed guilty and liable to prosecution. Where an offence is committed with the consent, connivance, or negligence of a director, manager, secretary or other officer, that officer is likewise deemed guilty. Partners, designated members of LLPs, karta of HUFs and managing trustees are similarly liable, subject to a defence proving lack of knowledge or that all due diligence was exercised. "Company" includes firms and associations; a partner is treated as a "director." en-us Wed, 05 Jul 2017 17:43:58 +0530 Thu, 13 Jul 2017 18:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29926 Offences by companies under the Gujarat Goods and Services Tax Act render the company and every person in charge of, and responsible to, the company for its business conduct deemed guilty and liable to prosecution. Where an offence is committed with the consent, connivance, or negligence of a director, manager, secretary or other officer, that officer is likewise deemed guilty. Partners, designated members of LLPs, karta of HUFs and managing trustees are similarly liable, subject to a defence proving lack of knowledge or that all due diligence was exercised. "Company" includes firms and associations; a partner is treated as a "director." Act-Rules GST - States Wed, 05 Jul 2017 17:43:58 +0530 https://www.taxtmi.com/acts?id=29926