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of <h1>Liability for Tax Payments Under Section 136: Responsibilities for Discontinued or Reconstituted Business Entities Explained</h1> Section 136 of the Model GST Law outlines liability for tax payments in cases of business discontinuation or reconstitution involving firms, associations, or Hindu Undivided Families. If such entities discontinue business, tax obligations up to the discontinuance date remain, and all partners or members are jointly and severally liable for taxes, interest, and penalties, regardless of when they were determined. In cases of reconstitution, both former and current partners or members share liability for dues before the change. These provisions also apply to dissolved firms or partitioned Hindu Undivided Families, and limited liability partnerships are treated as firms under this section.
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