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of <h1>Section 115 GST Law: Partners Jointly Liable for Taxes Even After Firm's Discontinuance or Reconstitution</h1> Section 115 of the Model GST Law outlines liability for tax payment in cases where a firm, association, or Hindu Undivided Family discontinues business. It mandates that tax obligations remain as if no discontinuance occurred, holding partners or members jointly and severally liable for taxes, interest, and penalties, regardless of when these were determined. If a firm or association undergoes reconstitution, all partners or members, pre- and post-reconstitution, are similarly liable for prior obligations. The section extends to cases of dissolution or partition, treating limited liability partnerships as firms for these purposes.
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