https://www.taxtmi.com/manuals?id=2669 Section 93 assigns liability to pay tax, interest or penalty under the CGST Act to successors or related persons when the original taxable person ceases to act: on death, a legal representative or person continuing the business is liable, or the estate is liable if the business is discontinued; on partition of an HUF/AOP, each member/group is jointly and severally liable for liabilities up to partition; on firm dissolution, former partners are jointly and severally liable for liabilities up to dissolution; on termination of guardianship or trust, the ward or beneficiary is liable for liabilities up to termination. en-us Thu, 04 May 2023 18:13:00 +0530 Mon, 10 Mar 2025 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2669 Section 93 assigns liability to pay tax, interest or penalty under the CGST Act to successors or related persons when the original taxable person ceases to act: on death, a legal representative or person continuing the business is liable, or the estate is liable if the business is discontinued; on partition of an HUF/AOP, each member/group is jointly and severally liable for liabilities up to partition; on firm dissolution, former partners are jointly and severally liable for liabilities up to dissolution; on termination of guardianship or trust, the ward or beneficiary is liable for liabilities up to termination. Manuals GST Thu, 04 May 2023 18:13:00 +0530 https://www.taxtmi.com/manuals?id=2669