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<h1>Directors of private firms under Goa GST Act, 2017 face joint liability for unpaid taxes unless proven otherwise.</h1> Under the Goa Goods and Services Tax Act, 2017, directors of a private company are jointly and severally liable for unpaid taxes, interest, or penalties related to the company's supply of goods or services if these cannot be recovered. This liability applies unless the director can prove that the failure to recover is not due to their gross neglect, misfeasance, or breach of duty. If the private company converts to a public company, this liability does not apply to directors for periods when the company was private, except for personal penalties imposed on them.