Section 90 of Sikkim GST Act 2017 : Liability of partners of firm to pay tax

By | June 2, 2018
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(Last Updated On: June 3, 2018)

Section 90 of Sikkim GST Act 2017

[ Section 90 of Sikkim GST Act 2017 explains Liability of partners of firm to pay tax and is covered in  CHAPTER XVI  LIABILITY TO PAY IN CERTAIN CASES]

[ Enforced with effect from 1-7-2017. ]

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 Act, 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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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