CGST Section 86: Liability of Agent and Principal

Provisions under Section 86 of the CGST Act 2017 relating to “Liability of Agent and Principal”:

Section 86: Liability of Agent and Principal (CHAPTER XVI: LIABILITY TO PAY IN CERTAIN CASES) [*1]

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.

Notes (History of Amendments in Bare Text):

1. CGST Section 86 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.