Section 94 -Liability in other cases of CGST ACT, 2017

                 94. (1) Where a taxable person is a firm or an association of persons or a Hindu
Undivided Family and such firm, association or family has discontinued business––
                          (a) the tax, interest or penalty payable under this Act by such firm, association or
family up to the date of such discontinuance may be determined as if no such
discontinuance had taken place; and
                          (b) every person who, at the time of such discontinuance, was a partner of such
firm, or a member of such association or family, shall, notwithstanding such
discontinuance, jointly and severally, be liable for the payment of tax and interest
determined and penalty imposed and payable by such firm, association or family,
      whether such tax and interest has been determined or penalty imposed prior to or after
such discontinuance and subject as aforesaid, the provisions of this Act shall, so far
as may be, apply as if every such person or partner or member were himself a taxable
person.
                    (2) Where a change has occurred in the constitution of a firm or an association of
persons, the partners of the firm or members of association, as it existed before and as it
exists after the reconstitution, shall, without prejudice to the provisions of section 90, jointly
and severally, be liable to pay tax, interest or penalty due from such firm or association for
any period before its reconstitution.
                    (3) The provisions of sub-section (1) shall, so far as may be, apply where the taxable
person, being a firm or association of persons is dissolved or where the taxable person, being
a Hindu Undivided Family, has effected partition with respect to the business carried on by
it and accordingly references in that sub-section to discontinuance shall be construed as
reference to dissolution or to partition.

               Explanation.––For the purposes of this Chapter,––
                    (i) a “Limited Liability Partnership” formed and registered under the provisions
of the Limited Liability Partnership Act, 2008 shall also be considered as a firm;
                   (ii) “court” means the District Court, High Court or Supreme Court.

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