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of <h1>Section 94 GST Act: Joint Liability for Tax Dues on Discontinued, Reconstituted, or Dissolved Businesses Explained</h1> Section 94 of the Orissa Goods and Services Tax Act, 2017, outlines liability provisions for firms, associations, or Hindu Undivided Families (HUF) that have discontinued, reconstituted, or dissolved their business. It states that tax, interest, or penalties due before discontinuance are determined as if no discontinuance occurred. Partners or members at the time of discontinuance are jointly and severally liable for these dues. The same liability applies to partners or members before and after reconstitution. For dissolved firms or partitioned HUFs, the provisions apply similarly. Limited Liability Partnerships are considered firms under this section.
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