https://www.taxtmi.com/acts?id=27545 When a taxable person that is a firm, association of persons or HUF discontinues, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner, member or family person is jointly and severally liable for those amounts whether determined before or after discontinuance. On reconstitution, partners/members before and after remain jointly and severally liable for liabilities attributable to periods before reconstitution. The same principles apply on firm dissolution or HUF partition; LLPs are treated as firms. en-us Sat, 24 Jun 2017 12:29:48 +0530 Tue, 25 Jul 2017 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27545 When a taxable person that is a firm, association of persons or HUF discontinues, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner, member or family person is jointly and severally liable for those amounts whether determined before or after discontinuance. On reconstitution, partners/members before and after remain jointly and severally liable for liabilities attributable to periods before reconstitution. The same principles apply on firm dissolution or HUF partition; LLPs are treated as firms. Act-Rules GST - States Sat, 24 Jun 2017 12:29:48 +0530 https://www.taxtmi.com/acts?id=27545