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of <h1>Partners Jointly Liable for Firm's Tax Under Kerala GST Ordinance 2017; Notify Retirement to Limit Liability</h1> Under the Kerala Goods and Services Tax Ordinance, 2017, partners of a firm are jointly and severally liable to pay any tax, interest, or penalty owed by the firm, regardless of any contrary agreements or laws. If a partner retires, they or the firm must notify the Commissioner in writing of the retirement date. The retiring partner remains liable for tax obligations up to their retirement date. If notification is not provided within one month, the partner's liability continues until the Commissioner receives the notice.
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