ConsultEase Logo
Now live: ConsultEase AppExpert advice, on demand
Know more
App Store
Google Play
App Logo

Section 86 of CGST Act: Liability of Agent and Principal (Updated till on July 2024)

📋
Back to all articles

Section 86 of CGST Act :

Section 86 of CGST Act provide for the 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.”

(As given in CGST Act)

Summary chart of section 86 :

Go to section 85

Go to section 87

C

Written by

ConsultEase

ConsultEase is a verified expert on the ConsultEase platform specialising in GST Compliance. Connect via the app for personalised advice on your specific situation.

View on ConsultEase