LIABILITY TO PAY IN CERTAIN CASES UNDER GST ACT

1. Liability case of transfer of business. -When a taxable person transfers his business in whole or in part, the taxable person and the person to whom the business is so transferred shall jointly be liable to pay the tax, interest or any penalty due from the taxable person upto the time of such transfer.
2. Liability of agent and principal.-Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall be jointly liable to pay the tax on such goods.
3. Liability in case of amalgamation or merger of companies.-When two or more companies are amalgamated or merged and the order is to be effective from an earlier date and any two or more of such companies have supplied or received any goods or services or both to or from each other then such transactions of supply and receipt shall be included in the turnover of the respective companies for payment of tax. Such companies shall be treated as distinct companies for the prior period.
4. Liability in case of company in liquidation.- When any company is being wound up person appointed as receiver of any assets of such company, is required to inform Commissioner of such appointment within thirty days.
5. The Commissioner is required to notify within three months from the date of receipt of intimation, the amount which would be sufficient to provide for any tax and other dues of the company.
6. Where dues cannot be recovered from such company then the same are to be recovered from its directors.
7. Liability of directors of private company- Where any tax, interest or penalty due from a private company cannot be recovered, then, every person who was a director of the private company during such period shall be liable for the payment of such dues.
8. Liability of partners of firm to pay tax- Where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment.
9. Liability of guardians, trustees, etc.- Where the business is carried on by any guardian, trustee or agent of a minor or other incapacitated person then tax, interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent.
10. Lability of Court of Wards, etc.- Where the estate or any portion of the estate of a taxable person in respect of which any tax, interest or penalty is payable under this Act is under the control of the Court of Wards, the Administrator General, the Official Trustee or any receiver appointed by or under any order of a court, the tax, interest or penalty shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, receiver.
11. Special provisions reganding liabity to pay tax, interest or penalty in certain cases- Where a person, liable to pay tax and other dues dies, then his legal representative or any other person shall be liable to pay such dues.
12. Where a taxable person is a Hindu Undivided Family then, each member or group of members shall be jointly and severally liable to pay such dues.
13. Where a taxable person is a firm, and the firm is dissolved, then, every partner shall be jointly and severally liable to pay such dues.
14. Where a taxable person is the guardian of a ward on whose behalf the business is carried on by the guardian or who is a trustee and carries on the business under a trust for a beneficiary then if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to pay such dues. 
15. Liability in other cases.-Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business, for the dues up to the date of such discontinuance, every person who was a partner of such firm, a member of such association or family, shall be jointly and severally, liable for payment of tax and other dues payable by such firm, association or family, whether such dues have been determined prior to or after such discontinuance.
16. Where a change has occurred in the constitution of a firm or an association of persons, the partners of the firm or members of association, as it existed before and as it exists after the reconstitution, shall be jointly and severally liable to pay all the dues for any period before its reconstitution.