https://www.taxtmi.com/acts?id=25615 Where a firm, association or Hindu Undivided Family discontinues business, tax, interest and penalty may be determined as if discontinuance had not occurred, and every partner, member or coparcener at the time of discontinuance is jointly and severally liable for those amounts; similar joint and several liability attaches on reconstitution, dissolution or partition, and a Limited Liability Partnership is treated as a firm for these purposes. en-us Mon, 12 Jun 2017 15:09:11 +0530 Thu, 15 Jun 2017 14:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25615 Where a firm, association or Hindu Undivided Family discontinues business, tax, interest and penalty may be determined as if discontinuance had not occurred, and every partner, member or coparcener at the time of discontinuance is jointly and severally liable for those amounts; similar joint and several liability attaches on reconstitution, dissolution or partition, and a Limited Liability Partnership is treated as a firm for these purposes. Act-Rules GST - States Mon, 12 Jun 2017 15:09:11 +0530 https://www.taxtmi.com/acts?id=25615