Section 94 -Liability in other cases of CGST ACT, 2017<\/p>\n
94. (1) Where a taxable person is a firm or an association of persons or a Hindu
\nUndivided Family and such firm, association or family has discontinued business\u2013\u2013
\n(a) the tax, interest or penalty payable under this Act by such firm, association or
\nfamily up to the date of such discontinuance may be determined as if no such
\ndiscontinuance had taken place; and
\n(b) every person who, at the time of such discontinuance, was a partner of such
\nfirm, or a member of such association or family, shall, notwithstanding such
\ndiscontinuance, jointly and severally, be liable for the payment of tax and interest
\ndetermined and penalty imposed and payable by such firm, association or family,
\nwhether such tax and interest has been determined or penalty imposed prior to or after
\nsuch discontinuance and subject as aforesaid, the provisions of this Act shall, so far
\nas may be, apply as if every such person or partner or member were himself a taxable
\nperson.
\n(2) Where a change has occurred in the constitution of a firm or an association of
\npersons, the partners of the firm or members of association, as it existed before and as it
\nexists after the reconstitution, shall, without prejudice to the provisions of section 90, jointly
\nand severally, be liable to pay tax, interest or penalty due from such firm or association for
\nany period before its reconstitution.
\n(3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable
\nperson, being a firm or association of persons is dissolved or where the taxable person, being
\na Hindu Undivided Family, has effected partition with respect to the business carried on by
\nit and accordingly references in that sub-section to discontinuance shall be construed as
\nreference to dissolution or to partition.<\/p>\n
Explanation.\u2013\u2013For the purposes of this Chapter,\u2013\u2013
\n(i) a \u201cLimited Liability Partnership\u201d formed and registered under the provisions
\nof the Limited Liability Partnership Act, 2008 shall also be considered as a firm;
\n(ii) \u201ccourt\u201d means the District Court, High Court or Supreme Court.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 94 -Liability in other cases of CGST ACT, 2017 94. (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has discontinued business\u2013\u2013 (a) the tax, interest or penalty payable under this Act by such firm, association or family up … Continue reading “Section 94 -Liability in other cases 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\/315"}],"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=315"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/315\/revisions"}],"predecessor-version":[{"id":316,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/315\/revisions\/316"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}