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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Partners and Firm Jointly Liable for GST Under J&K Act; Retiring Partners Must Notify to Limit Liability.</h1> Under the Jammu and Kashmir Goods and Services Tax Act, 2017, both a firm and its partners are jointly and severally liable for 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 obligations up to their retirement date. Failure to notify within one month extends the partner's liability until the Commissioner receives the notice.
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