NewsGST Doctor Software is free of charge for the officers of GST, to remove any restrictions please download the updated GST Doctor Software →

Tuesday, March 29, 2022

Section 86 of CGST Act 2017

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, jointly and severally, be liable to pay the tax payable on such goods under this Act.