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of <h1>Partners in Firms Jointly Liable for GST Until Commissioner Notified of Retirement Under Maharashtra GST Act 2017</h1> Under the Maharashtra Goods and Services Tax Act, 2017, if a firm is liable to pay any tax, interest, or penalty, both the firm and each partner are jointly and severally responsible for the payment. If a partner retires, they must notify the Commissioner in writing of their retirement date. The retiring partner remains liable for tax, interest, or penalty up to their retirement date, whether determined or not. If no notification is given within one month of retirement, the partner's liability continues until the Commissioner receives the notice.
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