When a Proprietor Dies, Does GST Liability End? | Section 93 Explained | GSTguy Real Tax Story
Автор: GstGuy
Загружено: 2025-10-30
Просмотров: 14872
Описание:
What happens to GST dues when a proprietor passes away?
Does the tax liability die too — or live on? 😮
In this 1-minute story, GSTguy simplifies Section 93 of the CGST Act, 2017 through a real-life inspired case:
✅ When the legal heir continues the same business — they become personally liable.
✅ If the business stops — liability is limited only to the deceased’s estate.
✅ Learn how the law ensures continuity of GST responsibility beyond life itself.
🎓 Perfect for CA students, tax learners, and finance professionals seeking short, cinematic tax explainers.
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