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Amended upto (Year) ⇨

CGST ACT, 2017
[Amended upto 2025]

CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES

TaxGPT

Summarize Section 93 by TaxGPT in

AA |

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

93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then–– (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty