Joint and Several Liability persists for partners and members after firm discontinuance or reconstitution under GST provisions. Section 94 provides that where a firm, association or HUF discontinues business, tax, interest and penalty up to the date of discontinuance may be determined as if no discontinuance occurred, and every partner, member or coparcener at that time is jointly and severally liable for those liabilities. The same joint and several liability applies on reconstitution, dissolution or partition, and a Limited Liability Partnership is treated as a firm for these purposes.