Liability to Pay in Certain Cases

Identify who carries GST liabilities when businesses, firms, companies or persons change form or control.

Sections 85–9410 section repository pages in rangeLaw cut-off: 26 Jul 2026double-check controls active

Legal-source rule: this chapter map explains and connects the law. The individual section page, operative Rules/notifications and official source determine the final legal position. Enacted but uncommenced changes are not treated as current law.

Chapter in 2 Minutes Section map Questions Connected law Practical application Official sources

Chapter in 2 Minutes

Transactions such as transfer, merger, liquidation or dissolution can shift or extend liability.
Director/partner/agent exposure depends on the statutory fact pattern.
Map legal liability before allocating amounts contractually or in accounting entries.

Finin2min view: do not jump from a chapter headline to a tax conclusion. First identify the exact section, period, transaction facts, subordinate instrument and any State or judicial overlay.

Section-by-section map

Open the provision page for statutory text, amendment/status treatment and connected material. Historical/omitted provisions remain available only for the period in which they matter.

Section 85Liability in case of transfer of businessOpen section Section 86Liability of agent and principalOpen section Section 87Liability in case of amalgamation or merger of companiesOpen section Section 88Liability in case of company in liquidationOpen section Section 89Liability of directors of private companyOpen section Section 90Liability of partners of firm to pay taxOpen section Section 91Liability of guardians, trustees, etcOpen section Section 92Liability of Court of Wards, etcOpen section Section 93Special provisions regarding liability to pay tax, interest or penalty in certain casesOpen section Section 94Liability in other casesOpen section

Questions this chapter should answer

Who pays GST after a business transfer?
Can directors or partners become liable?
What happens on liquidation, merger or dissolution?

These questions are written as practical reader prompts rather than keyword lists.

Connected GST resources

GST End-to-End Workflows

Open the connected Finin2min repository or practical guide.

CGST Act Section Repository

Open the connected Finin2min repository or practical guide.

Practical application

Case 1 — start from facts, not the portal

A business has a real transaction or compliance issue. Identify the relevant section in this chapter, then trace the Rule, form/return, notification/circular and evidence before taking the operational step.

Case 2 — date changes the answer

If the transaction, notice or return belongs to an earlier period, confirm whether an amendment, omission, rate change or procedural transition changes the governing position.

Primary sources and currentness

India Code — CGST Act, 2017
Act, current section list and Schedules.CBIC Tax Information Portal
Current tax-information repository and instrument trail.GST Council
Council material, FAQs and official updates where relevant.

Last architecture review: 26 July 2026. Page-level currentness still follows the status/effective-date controls on the underlying provision and instrument.

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