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of <h1>Section 94 Manipur GST Act: Tax Liability Persists for Discontinued Businesses; Joint Liability for Partners on Dissolution.</h1> Section 94 of the Manipur Goods and Services Tax Act, 2017 outlines the liability to pay taxes, interest, and penalties in certain cases. If a taxable entity, such as a firm, association, or Hindu Undivided Family, discontinues business, the tax obligations up to the discontinuance date remain as if the business continued. Partners or members at the time of discontinuance are jointly and severally liable for these obligations. This liability also applies if there is a change in the firm's constitution or if the entity is dissolved or partitioned. Limited Liability Partnerships are treated as firms under this section.
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