TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 94: Tax Responsibilities for Discontinued or Reconstituted Firms, Associations, and HUFs under Nagaland GST Act 2017</h1> Section 94 of the Nagaland Goods and Services Tax Act, 2017, addresses the liability to pay taxes in specific cases involving firms, associations, or Hindu Undivided Families (HUFs). If such entities discontinue business, they remain liable for taxes, interest, and penalties up to the discontinuance date, with all partners or members jointly and severally responsible. In cases of reconstitution, both previous and current partners or members share liability for prior dues. The same provisions apply if a firm dissolves or an HUF partitions. Limited Liability Partnerships are treated as firms under this section, and 'court' refers to District, High, or Supreme Courts.
TaxTMI 
TaxTMI 
