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CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES
Section 85 of CGST Act - Liability...
Section 86 of CGST Act - Liability...
Section 87 of CGST Act - Liability... Section 88 of CGST Act - Liability... Section 89 of CGST Act - Liability... Section 90 of CGST Act - Liability... Section 91 of CGST Act - Liability... Section 92 of CGST Act - Liability... Section 93 of CGST Act - Special p... Section 94 of CGST Act - Liability...Section 86 of CGST Act - Liability of agent and principal
https://www.gstgyaan.com/section-86-of-the-cgst-act-liability-of-agent-and-principal
86. Liability of agent and principal.[1]
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Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act. |
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