https://www.taxtmi.com/article/detailed?id=16818 Section 93 of the CGST Act permits GST liability of a deceased taxable person to be pursued against the legal representative where the business is continued or discontinued, including where the liability is determined after death. Where the business has been discontinued, liability may be recovered only out of the deceased's estate and only to the extent that the estate is capable of meeting the charge. The expression person chargeable with tax was treated as broad enough to include a legal heir made liable by statute. en-us Thu, 02 Jul 2026 08:08:04 +0530 Thu, 02 Jul 2026 11:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16818 Section 93 of the CGST Act permits GST liability of a deceased taxable person to be pursued against the legal representative where the business is continued or discontinued, including where the liability is determined after death. Where the business has been discontinued, liability may be recovered only out of the deceased's estate and only to the extent that the estate is capable of meeting the charge. The expression person chargeable with tax was treated as broad enough to include a legal heir made liable by statute. Articles Goods and Services Tax - GST Thu, 02 Jul 2026 08:08:04 +0530 https://www.taxtmi.com/article/detailed?id=16818