https://www.taxtmi.com/article/detailed?id=17276 Section 93 preserves GST liability after a taxable person's death but changes the person against whom it may be enforced. If business is discontinued, a legal representative is liable only from the inherited estate and only to its available extent. Proceedings must therefore be initiated against the legal representative through notice, hearing, and inquiry into the estate; they cannot continue against the deceased proprietor. Separately, retrospective Section 16(5) relief must be considered in pending matters where its conditions for input tax credit are met, notwithstanding an earlier denial under Section 16(4). en-us Tue, 25 Aug 2026 08:36:23 +0530 Tue, 25 Aug 2026 08:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17276 Section 93 preserves GST liability after a taxable person's death but changes the person against whom it may be enforced. If business is discontinued, a legal representative is liable only from the inherited estate and only to its available extent. Proceedings must therefore be initiated against the legal representative through notice, hearing, and inquiry into the estate; they cannot continue against the deceased proprietor. Separately, retrospective Section 16(5) relief must be considered in pending matters where its conditions for input tax credit are met, notwithstanding an earlier denial under Section 16(4). Articles Goods and Services Tax - GST Tue, 25 Aug 2026 08:36:23 +0530 https://www.taxtmi.com/article/detailed?id=17276