Section 90 Liability of partners of firm to pay tax, CGST Act, 2017

 

Sec 90 of CGST Act, 2017 Liability of partners of firm to pay tax

 

The below post explains about Liability of partners of firm to pay tax under section 90 of CGST Act,2017.

 

Section 90 of CGST Act, 2017 explains Liability of partners of firm to pay tax as below: (The amendments if any will also be updated here soon).

 

The extract of Section 90 of CGST Act,2017 quoted below:

 

90  Liability of partners of firm to pay tax.

 

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 the firm shall, jointly and severally, be liable for such payment:

Section 90 Liability of partners of firm to pay tax, CGST Act, 2017Provided 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.

 

 

The above information clarifies about Liability of partners of firm to pay tax under section 90 of CGST Act,2017.  

 

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