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<h1>Section 94: Joint and Several Liability for Tax Dues When Businesses Discontinue or Reconstitute Under Kerala GST Ordinance 2017.</h1> Section 94 of the Kerala Goods and Services Tax Ordinance, 2017, addresses liability for tax, interest, and penalties in cases where a taxable entity, such as a firm, association of persons, or Hindu Undivided Family, discontinues business. It mandates that all partners or members at the time of discontinuance are jointly and severally liable for any outstanding dues, regardless of whether these were determined before or after discontinuance. The same liability applies in cases of reconstitution or dissolution of such entities. A Limited Liability Partnership is also considered a firm under this section.