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

Detail analysis of notified Rules and the provisions of Section 90 (Liability of partners of firm to pay tax) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XVI (Sections 85-94) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Liability to Pay in Certain Cases. Section 90 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Liability of partners of firm to pay tax under CGST Act 2017.

Recently, we have discussed in detail section 89 (i.e. Liability of directors of private company) of CGST Act 2017. Today, we learn the provisions of section 90 of the CGST Act 2017. Complete Details of CGST Section 90 – Liability of partners of firm to pay tax. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 90 of CGST Act 2017

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. In this note, you will learn detail of the provisions of section 90 of CGST Act 2017 read with Central GST Rules 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.

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