Section 90 of GST Act: Liability of partners of firm to pay tax

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.

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 8594) 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 ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVI
Chapter NameLiability to Pay in Certain Cases
Section No.90
Section NameLiability of partners of firm to pay tax
Updated 2024 EditionGST 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.

  1. 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. ↩︎


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