https://www.taxtmi.com/acts?id=27874 Where a firm, association of persons or Hindu undivided family discontinues business, tax, interest and penalty up to the date of discontinuance may be determined as if no discontinuance occurred, and every partner or member at that time shall, jointly and severally, remain liable for such tax, interest and penalty; similar joint and several liability attaches on change of constitution, dissolution or partition. A Limited Liability Partnership is treated as a firm for these purposes. en-us Mon, 26 Jun 2017 15:38:48 +0530 Tue, 27 Jun 2017 15:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27874 Where a firm, association of persons or Hindu undivided family discontinues business, tax, interest and penalty up to the date of discontinuance may be determined as if no discontinuance occurred, and every partner or member at that time shall, jointly and severally, remain liable for such tax, interest and penalty; similar joint and several liability attaches on change of constitution, dissolution or partition. A Limited Liability Partnership is treated as a firm for these purposes. Act-Rules GST - States Mon, 26 Jun 2017 15:38:48 +0530 https://www.taxtmi.com/acts?id=27874