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of <h1>Firm and Partners Jointly Liable for Tax Debts Under Andhra Pradesh GST Act, 2017; Notify Commissioner on Partner Retirement</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, both a firm and its partners are jointly and severally liable for any tax, interest, or penalty the firm owes, regardless of any contrary agreements or laws. If a partner retires, the firm or the retiring partner must notify the Chief Commissioner in writing. The retiring partner is liable for obligations up to the retirement date. If notification is not provided within one month, the partner's liability continues until the Chief Commissioner receives the notice.
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