https://www.taxtmi.com/article/detailed?id=17409 GST recovery against a partnership firm may extend personally to its partners once the firm's tax liability has crystallised. Joint and several liability permits recovery from an erstwhile partner for dues relating to the period during which that person was a partner. Garnishee proceedings may require a bank holding funds for a partner to remit amounts towards the firm's unpaid dues through Form GST DRC-13. This post-adjudication recovery mechanism differs from provisional attachment. Retirement does not remove liability for pre-retirement dues, and delayed retirement intimation may extend liability until received by the Commissioner. en-us Tue, 15 Sep 2026 08:34:47 +0530 Tue, 15 Sep 2026 08:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17409 GST recovery against a partnership firm may extend personally to its partners once the firm's tax liability has crystallised. Joint and several liability permits recovery from an erstwhile partner for dues relating to the period during which that person was a partner. Garnishee proceedings may require a bank holding funds for a partner to remit amounts towards the firm's unpaid dues through Form GST DRC-13. This post-adjudication recovery mechanism differs from provisional attachment. Retirement does not remove liability for pre-retirement dues, and delayed retirement intimation may extend liability until received by the Commissioner. Articles Goods and Services Tax - GST Tue, 15 Sep 2026 08:34:47 +0530 https://www.taxtmi.com/article/detailed?id=17409