Section 90 West Bengal GST Ordinance 2017 : Liability of partners of firm to pay tax

By | July 6, 2017
(Last Updated On: July 6, 2017)

Section 90 West Bengal GST Ordinance 2017

[ Section 90 West Bengal GST Ordinance 2017 explains Liability of partners of firm to pay tax and is covered in Chapter XVI : Liability to Pay in certain Cases ]

Liability of partners of firm to pay tax

90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Ordinance, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment:

Provided that where any partner retires from the firm, he or the firm, shall intimate the date of retirement of the said partner to the Commissioner by a notice in that behalf in writing and such partner shall be liable to pay tax, interest or penalty due upto the date of his retirement whether determined or not, on that date:

Provided further that if no such intimation is given within one month from the date of retirement, the liability of such partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner.


Read Complete West Bengal GST Act 2017

West Bengal GST Ordinance 2017

West Bengal GST Notifications

West Bengal GST Rate Notifications

West Bengal GST Circulars

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
  
GST RulesGST Rules
 
GST RatesGST Rates
  
GST NotificationsGST Act Notifications
 
GST CircularsCentral Tax Circulars / Orders
 
GST Press ReleaseGST Press Release
 
GST BooksBest Books on GST in India
 
GST CommentaryTopic wise Commentary on GST Act of India
 
GST You Tube ChannelTaxHeal You Tube Channel
 
GST Online CourseJoin GST online Course
 
GST History GST History and Background Material

 

Leave a Reply

Your email address will not be published. Required fields are marked *