Chapter XVI — Liability To Pay In Certain Cases

Section 93 — Special provisions regarding liability to pay tax, interest or penalty in certain cases

Central Goods and Services Tax Act, 2017 · Preview

(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then--- (a) if a business carried…