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[Cites 0, Cited by 0] [Section 93(1)] [Section 93] [Entire Act]

State of Telangana - Subsection

Section 93(1)(b) in Telangana Goods and Services Tax Act, 2017

(b)if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or penalty due from such person under this Act, whether such tax, interest or penalty has been determined before his death but has remained unpaid or is determined after his death.