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of <h1>Partners and Members Jointly Liable for Tax Dues Under Section 94 of CGST Act on Business Discontinuance or Change.</h1> Section 94 of the Central Goods and Services Tax Act, 2017, addresses liability for tax, interest, or penalties in cases where a firm, association of persons, or Hindu Undivided Family discontinues business. It mandates that all partners or members at the time of discontinuance are jointly and severally liable for any dues, regardless of whether they were determined before or after the discontinuance. This liability also applies when there is a change in the firm's constitution or dissolution, or when a Hindu Undivided Family undergoes partition. Limited Liability Partnerships are considered firms under this section.
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