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<h1>Partners and Firms Jointly Liable for GST Dues; Notify Commissioner on Retirement to Avoid Extended Liability.</h1> Under the Telangana Goods and Services Tax Act, 2017, both a firm and its partners are jointly and severally liable to pay any tax, interest, or penalty owed by the firm, regardless of any contrary contract or law. If a partner retires, they or the firm must notify the Commissioner in writing of the retirement date. The retiring partner remains liable for obligations up to the retirement date. Failure to notify within one month extends the partner's liability until the Commissioner receives the notice.