"My Pvt Ltd protects me from GST dues": What Section 89 of the CGST Act actually requires

Founders assume a private limited company ring-fences their personal assets from every liability. For GST dues, that is wrong. Section 89 of the CGST Act, 2017 makes every director of a private company jointly and severally liable for unrecovered GST, interest and penalty for the period they held office — unless they prove the non-recovery was not due to their own neglect, misfeasance or breach of duty. This guide explains exactly what the section requires, the recovery machinery behind it, the parallel Section 164(2) disqualification and MCA21 V3 risks, and a seven-step plan to stay outside the net.