Section 91 of CGST Act

Liability of Guardians, Trustees, etc

• Enforced w.e.f. 1-7-2017.

Where the business

in respect of which any tax, interest or penalty is payable under this Act

is carried on

by any guardian, trustee or agent of a minor or other incapacitated person

on behalf of and for the benefit of such minor or other incapacitated person,

the tax, interest or penalty

shall be levied upon and recoverable from such guardian, trustee or agent in like manner and to the same extent as it would be determined and recoverable from any such minor or other incapacitated person,

as if he were a major or capacitated person and as if he were conducting the business himself, and

all the provisions of this Act or the rules made thereunder shall apply accordingly.