Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 91, verbatim (show)
* Section 91. Liability of guardians, trustees, etc.-
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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
The business and the amount payable on it the opening words of section 91
Questions to answer on the file4 questions
By whom the business is carried on section 91, "is carried on by any guardian, trustee or agent"
Questions to answer on the file3 questions
The minor or other incapacitated person section 91, "of a minor or other incapacitated person"
Questions to answer on the file3 questions
On behalf of and for the benefit of that person section 91, "on behalf of and for the benefit of such minor or other incapacitated person"
Questions to answer on the file2 questions
Levy on and recovery from the guardian, trustee or agent section 91, closing words
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| brought section 91 into force | none — the source's own enforcement note, not an amendment footnote | 1 July 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | this provision defined by Section 2 clause (5) | 2(5) defines "agent"; the Act defines neither "guardian" nor "trustee" nor "incapacitated person" |
| Section 2 | this provision defined by Section 2 clause (17) | section 91 turns on there being a "business", which 2(17) defines |
| Section 92 | this provision same as Section 92 | section 92 repeats the same levy and recovery formula, "in like manner and to the same extent as it would be determined and... recoverable", for an estate under the control of a court-appointed person |
| Section 93 | Section 93 sub-section (4) branches on this provision | 93(4) carries the liability to the ward or the beneficiary once the guardianship or trust is terminated, where section 91 places it on the guardian or trustee while it subsists |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 91 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- The section reaches a "minor or other incapacitated person" and gives no test of incapacity. What makes a person an "other incapacitated person" for this section, and what evidences it?
See also
- Section 92 of the CGST Act, 2017: liability of Court of Wards, etc
- Section 93 of the CGST Act, 2017: special provisions regarding liability to pay tax, interest or penalty in certain cases
References
- Central Board of Indirect Taxes and Customs. "Section 91. Liability of guardians, trustees, etc". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 91 on the CBIC tax information portal