Chapter XVI - Liability to pay in certain cases
Section 91
Section 91: Liability of guardians, trustees, etc.
Section 91 permits GST dues of a business carried on for a minor or incapacitated person to be levied on and recovered from the acting guardian, trustee or agent.
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Need advice on Section 91?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
The provision addresses a business operated by a representative for the benefit of a minor or other incapacitated person.
Key takeaways
Representative business
A guardian, trustee or agent carries on the business on behalf of and for the benefit of the person.
Recovery
Tax, interest and penalty are levied on and recoverable from that representative in the same manner and extent as if the beneficiary were capable and conducted the business.
Records
The representative should maintain business and GST records showing the role, benefit and dues.
Representative business
A guardian, trustee or agent carries on the business on behalf of and for the benefit of the person.
Recovery
Tax, interest and penalty are levied on and recoverable from that representative in the same manner and extent as if the beneficiary were capable and conducted the business.
Records
The representative should maintain business and GST records showing the role, benefit and dues.
Practical checklist
Do
- Document the representative appointment and business role.
- Keep GST returns and account records.
- Reconcile liabilities to the represented business.
Avoid
- Assume a private contract, merger date or restructuring automatically removes statutory GST liability.
Frequently asked questions
Does section 91 apply to every trust?
Its text concerns a business carried on by a guardian, trustee or agent for a minor or other incapacitated person.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026