https://www.taxtmi.com/acts?id=27785 Where a firm, association or Hindu Undivided Family discontinues business, tax, interest and penalty up to discontinuance may be determined as if discontinuance had not occurred, and partners, members or coparceners at that time remain jointly and severally liable for such amounts whether determined before or after discontinuance. Change in firm or association constitution, dissolution or partition triggers the same joint and several liability rules. A Limited Liability Partnership is treated as a firm for these purposes. en-us Mon, 26 Jun 2017 13:17:28 +0530 Thu, 29 Jun 2017 10:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27785 Where a firm, association or Hindu Undivided Family discontinues business, tax, interest and penalty up to discontinuance may be determined as if discontinuance had not occurred, and partners, members or coparceners at that time remain jointly and severally liable for such amounts whether determined before or after discontinuance. Change in firm or association constitution, dissolution or partition triggers the same joint and several liability rules. A Limited Liability Partnership is treated as a firm for these purposes. Act-Rules GST - States Mon, 26 Jun 2017 13:17:28 +0530 https://www.taxtmi.com/acts?id=27785