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of <h1>Section 94 AP GST Act: Joint Liability for Tax Dues on Business Discontinuance, Reconstitution, or Dissolution</h1> Section 94 of the Andhra Pradesh Goods and Services Tax Act, 2017 addresses liability in cases of business discontinuance, reconstitution, or dissolution involving firms, associations, or Hindu Undivided Families. If a business is discontinued, partners or members are jointly and severally liable for tax, interest, and penalties as if the business had not ceased. Upon reconstitution, both former and current partners or members share liability for dues before the change. Similar provisions apply if a firm dissolves or a family business partitions. Limited Liability Partnerships are treated as firms under this section, and 'court' refers to District, High, or Supreme Courts.
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