{"id":5628,"date":"2023-11-22T11:59:30","date_gmt":"2023-11-22T06:29:30","guid":{"rendered":"https:\/\/simplemyfiling.com\/?p=5628"},"modified":"2023-11-22T12:02:47","modified_gmt":"2023-11-22T06:32:47","slug":"gst-provisions-on-transfer-of-tax-liability-when-tax-cannot-be-directly-collected-from-taxpayer","status":"publish","type":"post","link":"https:\/\/simplemyfiling.com\/index.php\/2023\/11\/22\/gst-provisions-on-transfer-of-tax-liability-when-tax-cannot-be-directly-collected-from-taxpayer\/","title":{"rendered":"GST PROVISIONS ON TRANSFER OF TAX LIABILITY WHEN TAX CANNOT BE DIRECTLY COLLECTED FROM TAXPAYER"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5628\" class=\"elementor elementor-5628\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a080083 e-flex e-con-boxed e-con e-parent\" data-id=\"a080083\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e301a2e eael-dual-header-content-align-center elementor-widget elementor-widget-eael-dual-color-header\" data-id=\"e301a2e\" data-element_type=\"widget\" data-widget_type=\"eael-dual-color-header.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n\t\t        <div class=\"eael-dual-header\">\n\t\t\t\t<h2 class=\"title\"><span  class=\"lead solid-color\">GST PROVISIONS ON TRANSFER OF TAX LIABILITY<\/span> <span> WHEN TAX CANNOT BE DIRECTLY COLLECTED FROM TAXPAYER<\/span><\/h2>\n\t\t\t\t<span class=\"subtext\"><\/span>\n\t\t\t\t<\/div>\n\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-375a9e09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"375a9e09\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-515d5dcd\" data-id=\"515d5dcd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6580e071 elementor-widget elementor-widget-text-editor\" data-id=\"6580e071\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.17.0 - 08-11-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><!-- wp:group {\"layout\":{\"type\":\"constrained\"}} --><\/p>\n<div>\n<figure style=\"text-align: left;\">\n<ol>\n<li>\n<div class=\"WordSection1\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-aybnc-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-aybnc-1n7m0yu\">\n<div class=\"flex flex-col text-sm gizmo:pb-9 dark:bg-gray-800 gizmo:dark:bg-transparent\">\n<div class=\"w-full text-token-text-primary border-b border-black\/10 gizmo:border-0 dark:border-gray-900\/50 gizmo:dark:border-0 bg-gray-50 gizmo:bg-transparent dark:bg-[#444654] gizmo:dark:bg-transparent\" data-testid=\"conversation-turn-392\">\n<div class=\"p-4 gizmo:py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 gap-4 text-base mx-auto md:gap-6 gizmo:gap-3 gizmo:md:px-5 gizmo:lg:px-1 gizmo:xl:px-5 md:max-w-2xl lg:max-w-[38rem] gizmo:md:max-w-3xl gizmo:lg:max-w-[40rem] gizmo:xl:max-w-[48rem] xl:max-w-3xl } group final-completion\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gizmo:w-full lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full gap-3 gizmo:gap-0\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"582b523c-e822-4e2b-be79-da4ffc6c45d1\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-aybnc-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-aybnc-1n7m0yu\">\n<div class=\"flex flex-col text-sm gizmo:pb-9 dark:bg-gray-800 gizmo:dark:bg-transparent\">\n<div class=\"w-full text-token-text-primary border-b border-black\/10 gizmo:border-0 dark:border-gray-900\/50 gizmo:dark:border-0 bg-gray-50 gizmo:bg-transparent dark:bg-[#444654] gizmo:dark:bg-transparent\" data-testid=\"conversation-turn-394\">\n<div class=\"p-4 gizmo:py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 gap-4 text-base mx-auto md:gap-6 gizmo:gap-3 gizmo:md:px-5 gizmo:lg:px-1 gizmo:xl:px-5 md:max-w-2xl lg:max-w-[38rem] gizmo:md:max-w-3xl gizmo:lg:max-w-[40rem] gizmo:xl:max-w-[48rem] xl:max-w-3xl } group final-completion\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gizmo:w-full lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full gap-3 gizmo:gap-0\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"65235f10-e25e-4448-90a4-620e3fef2919\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<div class=\"flex-1 overflow-hidden\">\n<div class=\"react-scroll-to-bottom--css-oalgv-79elbk h-full\">\n<div class=\"react-scroll-to-bottom--css-oalgv-1n7m0yu\">\n<div class=\"flex flex-col text-sm gizmo:pb-9 dark:bg-gray-800 gizmo:dark:bg-transparent\">\n<div class=\"w-full text-token-text-primary border-b border-black\/10 gizmo:border-0 dark:border-gray-900\/50 gizmo:dark:border-0 bg-gray-50 gizmo:bg-transparent dark:bg-[#444654] gizmo:dark:bg-transparent\" data-testid=\"conversation-turn-414\">\n<div class=\"p-4 gizmo:py-2 justify-center text-base md:gap-6 md:py-6 m-auto\">\n<div class=\"flex flex-1 gap-4 text-base mx-auto md:gap-6 gizmo:gap-3 gizmo:md:px-5 gizmo:lg:px-1 gizmo:xl:px-5 md:max-w-2xl lg:max-w-[38rem] gizmo:md:max-w-3xl gizmo:lg:max-w-[40rem] gizmo:xl:max-w-[48rem] xl:max-w-3xl } group final-completion\">\n<div class=\"relative flex w-[calc(100%-50px)] flex-col gizmo:w-full lg:w-[calc(100%-115px)] agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex flex-grow flex-col max-w-full gap-3 gizmo:gap-0\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"d843bd79-54b2-4178-ab06-6dd3ac8ee6dd\">\n<div class=\"markdown prose w-full break-words dark:prose-invert light\">\n<p><strong>Introduction:<\/strong> In the intricate landscape of taxation, comprehending the provisions related to the transfer of tax liability is paramount. Sections 85 to 94 of the CGST Act delineate the rules governing this transfer, especially when the GST amount cannot be recovered directly from the taxpayer. This article explores the scenarios where such transfers apply, ranging from business transfers to instances of death or insolvency.<\/p>\n<p><strong>Key Provisions Under Sections 85 to 94:<\/strong><\/p>\n<ol>\n<li>\n<p><strong>Liability in Case of Business Transfer (Section 85):<\/strong><\/p>\n<ul>\n<li>Both the transferor and transferee are jointly and severally liable to pay GST after a business transfer.<\/li>\n<li>The transferee is liable from the date of transfer, irrespective of when the tax, interest, or penalty was determined.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability of Agent and Principal (Section 86):<\/strong><\/p>\n<ul>\n<li>If an agent supplies or receives taxable goods on behalf of the principal, both are jointly and severally liable for GST.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability in Amalgamation or Merger of Companies (Section 87):<\/strong><\/p>\n<ul>\n<li>Amalgamated\/merged companies are individually responsible for their taxes.<\/li>\n<li>Distinct status under GST until the amalgamation order&#8217;s date, with registrations getting canceled on that date.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability in Case of Company in Liquidation (Section 88):<\/strong><\/p>\n<ul>\n<li>Appointed receiver must inform the Commissioner within 30 days.<\/li>\n<li>Directors jointly and severally liable for dues if the company fails to clear them.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability of Directors of a Private Company (Section 89):<\/strong><\/p>\n<ul>\n<li>Directors liable for tax, interest, or penalty if not recovered from a private company, unless they prove non-recovery isn&#8217;t due to negligence.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability of Partners of a Firm\/LLP (Section 90):<\/strong><\/p>\n<ul>\n<li>Partners jointly and severally liable for GST payment, overriding limited liability in LLPs.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability of Guardians, Trustees, etc. (Section 91):<\/strong><\/p>\n<ul>\n<li>Tax, interest, or penalty levied on both the guardian\/trustee\/agent and the beneficiary.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability of Court of Wards, etc. (Section 92):<\/strong><\/p>\n<ul>\n<li>Court of Wards, Administrator General, Official Trustee, or receiver\/manager liable for GST dues.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability After the Death of the Taxpayer (Section 93):<\/strong><\/p>\n<ul>\n<li>Legal heir\/representative liable for unpaid GST dues if business continues.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability of Partnership Firm on Dissolution (Section 94):<\/strong><\/p>\n<ul>\n<li>Each partner jointly and severally liable for GST dues up to the date of dissolution.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability of HUF\/AOP on Partition (Section 94):<\/strong><\/p>\n<ul>\n<li>Members or groups liable for all GST dues up to the partition date.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability When a Trust is Terminated (Section 94):<\/strong><\/p>\n<ul>\n<li>Beneficiary held liable for unpaid GST dues if the guardianship or trust is terminated.<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>Liability in Cases of Reconstitution of Firm\/AOP (Section 94):<\/strong><\/p>\n<ul>\n<li>Partners\/members before reconstitution jointly and severally liable for dues up to the date of reconstitution.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><strong>Conclusion:<\/strong> Understanding these provisions is crucial, as situations may arise where it&#8217;s challenging to collect tax dues directly from a taxpayer. The government is vigilant about collecting tax dues and has enacted provisions under GST to fix liability in various scenarios. A comprehensive understanding of these provisions is essential to accurately determine GST liability and prevent future tax litigations.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/li>\n<\/ol>\n<\/figure>\n<\/div>\n<p><!-- \/wp:paragraph --><!-- wp:post-date \/--><!-- wp:post-author \/--><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GST PROVISIONS ON TRANSFER OF TAX LIABILITY WHEN TAX CANNOT BE DIRECTLY COLLECTED FROM TAXPAYER Introduction: In the intricate landscape of taxation, comprehending the provisions related to the transfer of tax liability is paramount. Sections 85 to 94 of the CGST Act delineate the rules governing this transfer, especially when the GST amount cannot be [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5616,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"_joinchat":[]},"categories":[464],"tags":[465,484],"blocksy_meta":"","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST PROVISIONS ON TRANSFER OF TAX LIABILITY WHEN TAX CANNOT BE DIRECTLY COLLECTED FROM TAXPAYER | simplemyfiling<\/title>\n<meta name=\"description\" content=\"Explore GST provisions on the transfer of tax liability when tax cannot be directly collected from the taxpayer.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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sekhar","author_link":"https:\/\/simplemyfiling.com\/index.php\/author\/simplemyfilinggmail-com\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/simplemyfiling.com\/index.php\/category\/tax\/gst\/\" rel=\"category tag\">GST<\/a>","rttpg_excerpt":"GST PROVISIONS ON TRANSFER OF TAX LIABILITY WHEN TAX CANNOT BE DIRECTLY COLLECTED FROM TAXPAYER Introduction: In the intricate landscape of taxation, comprehending the provisions related to the transfer of tax liability is paramount. 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