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of <h1>GST Liability: Joint and Individual Responsibilities in Business Transfers, Amalgamations, and Partnerships Under Section 85-90.</h1> The GST law outlines various scenarios where liability to pay taxes, interest, or penalties arises. In cases of business transfer, both the transferor and transferee are jointly liable for dues until the transfer date, after which the transferee assumes sole responsibility. Agents and principals are jointly liable for taxes on goods exchanged. Companies undergoing amalgamation or liquidation have specific liabilities, with directors potentially held accountable for unpaid dues. Partnerships and firms face joint liability, with retired partners' liability ceasing upon notification. Guardians, trustees, and similar roles are liable for taxes on behalf of minors or incapacitated persons. In case of death or business discontinuation, legal representatives or remaining partners are accountable for outstanding dues. Changes in business constitution also affect liability distribution.
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