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<h1>Section 90 GST: Partners Share Joint Liability for Firm's Taxes, Interest, Penalties; Retiring Partner Must Notify Commissioner.</h1> Section 90 of the GST Ready Reckoner outlines the liability of partners in a firm to pay taxes, interest, or penalties. Partners are jointly and severally liable for the firm's financial obligations. A retiring partner remains liable for dues up to their retirement date and must notify the Commissioner in writing within one month. If notification is delayed, the retiring partner's liability continues until the Commissioner receives the notice. In a firm with multiple partners, remaining partners continue to bear joint and several liability for the firm's obligations, while the retiring partner's liability is limited to their tenure if timely notification is provided.