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of <h1>Firms and Partners Jointly Liable for Tax Under Tamil Nadu GST Act 2017; Notify Commissioner Upon Partner's Retirement</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, any firm liable for tax, interest, or penalties must ensure payment by both the firm and its partners, who are jointly and severally responsible. If a partner retires, the firm must notify the Commissioner in writing about the retirement date. The retiring partner remains liable for any dues up to their retirement date. If the notification is not provided within one month, the partner's liability continues until the Commissioner receives the notice.
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