When a Proprietor Dies, Does GST Liability End? | Section 93 Explained | GSTguy Story "What happens to GST dues when a business owner dies? In this 1-minute dramatic story, GSTguy explains how Section 93 of the CGST Act, 2017 works — when the legal heir continues the same business, they become personally liable for the pending GST, but if the business is discontinued, liability is limited only to the deceased’s estate. Watch this short, cinematic explanation to understand how “the proprietor may

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