Section 90 of GST – Liability of partners of firm to pay tax. Everything you want to know about GST Section 90. In this section you may find all details for “Liability of partners of firm to pay tax” as per GST Act 2017. Detailed Analysis of GST Section 90 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 90. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 90 of GST Act 2017 – Liability of partners of firm to pay tax, gst all sections and definitions. Now Check more details from below…..
Section 90 of GST – Liability of partners of firm to pay tax
Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment:
Provided that where any partner retires from the firm, he or the firm, shall intimate the date of retirement of the said partner to the Commissioner by a notice in that behalf in writing and such partner shall be liable to pay tax, interest or penalty due up to the date of his retirement whether determined or not, on that date
Provided further that if no such intimation is given within one month from the date of retirement, the liability of such partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner.
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