Amended and updated notes on section 90 of CGST Act, 2017. Detail discussion on provisions and rules related to liability of partners of firm to pay tax.
Chapter XVI (Sections 85–94) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to liability to pay in certain cases. Section 90 of CGST 2017 provides for liability of partners of firm to pay tax.
Recently, we have discussed in detail section 89 (Liability of directors of private company) of CGST Act 2017. Today, we learn the provisions of section 90 of Central GST Act 2017.
Section 90 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 90 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVI |
| Chapter Name | Liability to Pay in Certain Cases |
| Section No. | 90 |
| Section Name | Liability of partners of firm to pay tax |
| Updated 2024 Edition | GST Law Book PDF |
Section 90 of Central GST – Liability of partners of firm to pay tax1
Section 90 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
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.
- Section 90 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎