Section 90 of CGST Act 2017: Liability of Partners of Firm to Pay Tax

Provisions under Section 90 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Liability of Partners of Firm to Pay Tax”, are as under:

Section 90 of CGST Act 2017: Liability of Partners of Firm to Pay Tax (CHAPTER XVI – LIABILITY TO PAY IN CERTAIN CASES)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 90 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, followed with Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the CGST/ Amendment Acts from time to time, except where specifically mentioned in the respective CGST/ Amendment Acts.

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