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of <h1>Liability Rules for Discontinued or Reconstituted Businesses Under Puducherry GST Act 2017: Joint and Several Liability Explained</h1> Under the Puducherry Goods and Services Tax Act, 2017, if a firm, association, or Hindu Undivided Family (HUF) discontinues business, the tax, interest, or penalties due up to the discontinuance date are assessed as if the business continued. Partners or members at the time of discontinuance are jointly and severally liable for these obligations. If a firm or association undergoes reconstitution, both former and current partners or members are liable for any dues prior to the change. These rules apply similarly in cases of dissolution or partition of a firm, association, or HUF. A Limited Liability Partnership is treated as a firm under these provisions.
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