Section 90 – Liability of partners of firm to pay tax of CGST ACT, 2017<\/p>\n
90. Notwithstanding any contract to the contrary and any other law for the time being
\nin force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and
\neach of the partners of the firm shall, jointly and severally, be liable for such payment:
\nProvided that where any partner retires from the firm, he or the firm, shall intimate the
\ndate of retirement of the said partner to the Commissioner by a notice in that behalf in writing
\nand such partner shall be liable to pay tax, interest or penalty due up to the date of his
\nretirement whether determined or not, on that date:
\nProvided further that if no such intimation is given within one month from the date of
\nretirement, the liability of such partner under the first proviso shall continue until the date on
\nwhich such intimation is received by the Commissioner<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 90 – Liability of partners of firm to pay tax of CGST ACT, 2017 90. 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 … Continue reading “Section 90 – Liability of partners of firm to pay tax of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/307"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=307"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/307\/revisions"}],"predecessor-version":[{"id":308,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/307\/revisions\/308"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}