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of <h1>Section 94: Tax Liabilities Persist Despite Business Closure; Partners Jointly Liable Even After Reconstitution or Dissolution</h1> Section 94 of the Rajasthan Goods and Services Tax Act, 2017, addresses liability in cases where a taxable entity, such as a firm, association, or Hindu Undivided Family, discontinues business. It stipulates that tax, interest, or penalties due up to the discontinuance date remain payable as if the business had not ceased. Partners or members at the time of discontinuance are jointly and severally liable for these obligations. The section also covers liability in cases of reconstitution or dissolution of firms or associations, extending the liability to partners or members before and after such changes. Limited Liability Partnerships are included as firms under this provision.
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