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

Uttar Pradesh Goods and Services Tax Act, 2017 · Preview

(1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (Act No. 31 of 2016) , where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) if a business…