Joint and several liability ensures partners remain responsible for GST tax, interest and penalties after firm discontinuance or reconstitution.

Where a firm, association or Hindu Undivided Family discontinues business, tax, interest and penalty up to discontinuance may be determined as if discontinuance had not occurred, and partners, members or coparceners at that time remain jointly and severally liable for such amounts whether determined before or after discontinuance. Change in firm or association constitution, dissolution or partition triggers the same joint and several liability rules. A Limited Liability Partnership is treated as a firm for these purposes.

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