Example

The business of minor X is carried on by his guardian, Y. The tax liability of such business as on 31.1.2018 was Rs. 80000 & as on 31.03.2018 is Rs. 15,000. On 1.2.2018 X attains the age of 18 years. Discuss the tax liability.

Answer

As per section 93(4) of the CGST Act,
where a taxable person liable to pay tax, interest or penalty under this Act,''

(a) is the guardian of a ward on whose behalf the business is carried on by the guardian; then, if the guardianship is terminated, the ward shall be liable to pay the tax, interest or penalty due from the taxable person upto the time of the termination of the guardianship, whether such tax, interest or penalty has been determined before the termination of guardianship but has remained unpaid or is determined thereafter.
Since minor attains the age of 18 years on 1.2.2018, the time of guardianship terminates. Thus, minor X is liable to pay tax upto 31.1.2018 of Rs. 80000. The liability of Rs. 15,000 which became due after X has become major will be discharged by X himself.